2026 (3) TMI 1234

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....lipkumar, learned counsel takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would submit that in these cases, the assessment was made for the AY 2020-2021. Due to the covid pandemic situation, the petitioner, being a milk vendor, was unable to file his IT returns. Hence, the proceedings were initiated against the petitioner. However, all the notices and communications were uploaded by the respondent in the portal, due to which, the petitioner remained unnoticed about the said proceedings and thus, he was not in position to file any reply. Under these circumstances, the impugned order came to....

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....osals contained in the show cause notice. 9. No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 282 of the IT Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, n....