👌👌👌Notices issued through income tax portal only is not a valid service of notice: ITAT Chandigarh

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Chhering Tomdan Vs ITO (ITAT Chandigarh)

ITAT Chandigarh held that since notices were issued through ITBA portal only it cannot be treated as a valid service of notice. Accordingly, proceedings initiated under section 147/148 of the Income Tax Act is liable to be quashed.

Facts- The Assessee at the age of 10 year

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