Notices uploaded only on Income Tax Portal may not be Treated as Valid Service of Notice: ITAT quashes Reassessment Proceedings against Buddhist monk

The ITAT quashed reassessment proceedings initiated against a Buddhist monk, ruling that notices uploaded solely on the Income Tax portal do not constitute valid service of notice. The Tribunal noted that physical or electronic delivery to the assessee is essential for valid notification under the Income Tax Act. The ruling reinforces the importance of proper service of notices and ensures that reassessment proceedings follow due process, protecting taxpayers from arbitrary actions.