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Informative

Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter

Update / Judgement Date

05 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

ITAT remanded a business expense disallowance matter due to invalid service of income tax notice via the ITBA portal. This decision highlights the importance of proper notice procedures. It underscores the need for due process. This ruling reflects the tribunal's emphasis on procedural fairness. It emphasizes the need for clear guidelines. The remand aims to ensure a fair hearing.