2025 (9) TMI 1664

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....irected against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 21.06.2024 for Assessment Year (AY) 2013-14. 2. Brief facts of the case are that the appellant is a partnership firm. The return of income was filed on 27.09.2013 for AY 2013-14 declaring total income of Rs. 4,84,650/-. Against the said return of income, the assessment was completed by the DCIT, Corporate Cir....

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....issued through ITBA portal. In my considered opinion, it is not a valid method and manner of service of notice as specified under the provisions of section 282(1) of the Income-tax Act, 1961 Act and Rule 127(1) of the Income-tax Rules, 1962. Therefore, it is crystal clear that the notices were not served upon the appellant. To fortify our view, we would like to make reference to a decision rendere....