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

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 years became a Monk. He is illiterate and only know BHOTI language. The case was opened on the basis that the Assessee was having cash deposits of Rs. 6,02,000/- during the demonetization period, i.e., financial year 2016-17, in his savings account. The Assessee is questioned to have earne...