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Case Law Details

Case Name : Sandeep Kumar Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2011-12
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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

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