https://www.taxtmi.com/caselaws?id=462916 The ITAT Raipur held that the notice issued under section 263 was not validly served on the assessee as the department failed to provide documentary evidence of service through the prescribed mode under section 144B(6)(ii)(a). The department admitted non-service via email and could not prove dispatch through Dak or real-time alert on the portal. Consequently, the order passed under section 263 based on such defective notice was quashed. The tribunal allowed the assessee's appeal, affirming that proceedings initiated without valid service of notice under section 263 are unsustainable. en-us Fri, 21 Jun 2024 00:00:00 +0530 Thu, 24 Jul 2025 18:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462916 The ITAT Raipur held that the notice issued under section 263 was not validly served on the assessee as the department failed to provide documentary evidence of service through the prescribed mode under section 144B(6)(ii)(a). The department admitted non-service via email and could not prove dispatch through Dak or real-time alert on the portal. Consequently, the order passed under section 263 based on such defective notice was quashed. The tribunal allowed the assessee's appeal, affirming that proceedings initiated without valid service of notice under section 263 are unsustainable. Case-Laws Income Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462916