https://www.taxtmi.com/caselaws?id=769060 ITAT Cuttack held that reassessment proceedings were invalid due to improper issuance of notice u/s.143(2). The Assessing Officer sent notice through physical mode via Speed Post instead of mandatory e-filing portal as required by CBDT Instruction No.1 dated 12th February 2018. Following SC precedent in Hotel Blue Moon case, the tribunal ruled that notice u/s.143(2) is mandatory, not procedural. Since notice was not validly issued through prescribed e-proceedings functionality, subsequent reassessment proceedings lacked jurisdiction and were quashed in favor of assessee. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769060 ITAT Cuttack held that reassessment proceedings were invalid due to improper issuance of notice u/s.143(2). The Assessing Officer sent notice through physical mode via Speed Post instead of mandatory e-filing portal as required by CBDT Instruction No.1 dated 12th February 2018. Following SC precedent in Hotel Blue Moon case, the tribunal ruled that notice u/s.143(2) is mandatory, not procedural. Since notice was not validly issued through prescribed e-proceedings functionality, subsequent reassessment proceedings lacked jurisdiction and were quashed in favor of assessee. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769060