2023 (9) TMI 539

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....m, CIT, DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as 'ld.CIT(E)'] dated 01.12.2022 pertaining to 2022-23 assessment year. 2. The assessee in this appeal has contested the action of the ld.CIT(E) in rejecting the application of t....

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....uld not rebut the aforesaid factual position. 5. We have heard the rival contentions. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is hereby set aside with a direction....