https://www.taxtmi.com/caselaws?id=787082 Validity of service under Section 282 and Rule 127 was the central issue: the prescribed service procedure is mandatory and upload to the e filing portal without verifiable evidence of the assessee viewing the notice, or proof of lawful alternative service, does not constitute valid service. The tribunal found the Department admitted failure of portal delivery and produced no tracking proof for speed post; applying settled jurisprudence on portal notice verification, it concluded the assessment proceedings were vitiated by defective service, causing a miscarriage of justice, and quashed the assessment and consequential demand. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787082 Validity of service under Section 282 and Rule 127 was the central issue: the prescribed service procedure is mandatory and upload to the e filing portal without verifiable evidence of the assessee viewing the notice, or proof of lawful alternative service, does not constitute valid service. The tribunal found the Department admitted failure of portal delivery and produced no tracking proof for speed post; applying settled jurisprudence on portal notice verification, it concluded the assessment proceedings were vitiated by defective service, causing a miscarriage of justice, and quashed the assessment and consequential demand. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787082