https://www.taxtmi.com/caselaws?id=788479 Service of income-tax notices uploaded only on the IT portal, without effective follow-up, was treated as insufficient where the assessee claimed lack of real notice and no personal hearing was granted. The High Court stressed that, when portal notices elicit no response, the officer should use alternative modes of service under Section 282 of the Income-tax Act, including RPAD, so that compliance is not merely formal and the principles of natural justice are preserved. The impugned assessment and consequential order were set aside and the matter remanded for fresh consideration, with directions for reopening the portal, filing of reply, issuance of RPAD notice fixing personal hearing, and disposal on merits. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788479 Service of income-tax notices uploaded only on the IT portal, without effective follow-up, was treated as insufficient where the assessee claimed lack of real notice and no personal hearing was granted. The High Court stressed that, when portal notices elicit no response, the officer should use alternative modes of service under Section 282 of the Income-tax Act, including RPAD, so that compliance is not merely formal and the principles of natural justice are preserved. The impugned assessment and consequential order were set aside and the matter remanded for fresh consideration, with directions for reopening the portal, filing of reply, issuance of RPAD notice fixing personal hearing, and disposal on merits. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788479