https://www.taxtmi.com/caselaws?id=763053 The ITAT Delhi quashed the CIT(E)'s order under Section 263 due to invalid service of notice. The notice was served on the assessee only after the hearing date (14/03/2024), while the order was passed on 29/03/2024, violating principles of natural justice. The tribunal found no valid service through RPID or ITBA/email modes adopted by CIT(E). Given the statutory limitation period under Section 263(2) ending on 31/03/2024, the tribunal deemed it futile to provide further hearing opportunity. The order was quashed in favor of the assessee. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 11 Dec 2024 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763053 The ITAT Delhi quashed the CIT(E)'s order under Section 263 due to invalid service of notice. The notice was served on the assessee only after the hearing date (14/03/2024), while the order was passed on 29/03/2024, violating principles of natural justice. The tribunal found no valid service through RPID or ITBA/email modes adopted by CIT(E). Given the statutory limitation period under Section 263(2) ending on 31/03/2024, the tribunal deemed it futile to provide further hearing opportunity. The order was quashed in favor of the assessee. Case-Laws Income Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763053