ITAT directs Reconsideration of Case by CIT(A) due to Lack of Communication

Sandeep Kumar Vs ITO (ITAT Chandigarh)

Introduction: The Income Tax Appellate Tribunal (ITAT) in Chandigarh recently addressed an important aspect of income tax proceedings – the proper service of notices. The case of Sandeep Kumar vs. ITO for the assessment year 2011-12 raises questions about whether mere uploading of income tax notices on the e-portal constitutes proper service.

Grounds of Appeal: The appellant, Sandeep Kumar, filed an appeal against t

Please become a Premium member. If you are already a Premium member, login here to access the full content.