Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law

Maa Sharda Corporation Vs ITO (ITAT Raipur) ITAT Raipur held that non issuance of notice u/s. 142(1) of the Act and non serving of such notice to the assessee as per valid mode of transmission makes the assessment order arbitrary, bad in law. Accordingly, order quashed and appeal allowed. Facts- The present appeal has been preferred by the assessee mainly contesting that the department has not issued and served any notice u/s. 142(1) of the Income Tax Act, 1961. Thus, since the notice u/s.142(1) of the Act has not been served on the assessee for the relevant assessment year vitiates the assess...