Service of notice through ITBA portal is not valid service: ITAT Cochin

Narayana Sales and Services Koonamthai Edapally Vs DCIT (ITAT Cochin) The Income Tax Appellate Tribunal (ITAT) Cochin has remanded the case of Narayana Sales and Services Koonamthai Edapally for fresh adjudication after ruling that service of income tax notices through the ITBA portal was invalid. The case involved a partnership firm that filed its income tax return for Assessment Year (AY) 2013-14, declaring an income of ₹4,84,650. However, the Deputy Commissioner of Income Tax (DCIT), Corporate Circle 1(1), Kochi, completed the assessment under Section 143(3) of the Income Tax Act, 1961, d...