Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

463 ITR 560High Court2024#1515 most cited

What is Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) authority for?

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Munjal BCU Centre of Innovation and Entrepreneurship · section 282(1) · Rule 127(1) · service of notice · ITBA portal · invalid notice service · ex-parte assessment · de novo assessment · natural justice · reassessment · section 144 · section 148

Also reported as

160 Taxmann.com 629

Sections most often in play

Section 1961Section 282(1)Section 144Section 148Section 142(1)Section 147Section 250Section 127(1)

Issues it is cited on

section 282(1)section 282short deduction of tdssection 12a(1)(ac)section 12a(1)(ac)(iii)section 12a(1)service of noticesection 249(2)section 200a(1)section 12ab(1)(b)(i)section 249(3)section 28

Judgments citing Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

Monzey Varghese, Pallipuram vs. Income Tax Commisioner, Mattanchery

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 367/COCH/2025[2017-18]Status: DisposedITAT Cochin31 Jul 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

…notices were not served upon the appellant. To fortify our view, we would like to make reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advanc…

Monzey Varghese, Pallipuram vs. Income Tax Officer, Mattanchery

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 366/COCH/2025[2016-17]Status: DisposedITAT Cochin31 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

…notices were not served upon the appellant. To fortify our view, we would like to make reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advanc…

Monzey Varghese, Pallipuram vs. Income Tax Officer, Mattanchery

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 365/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 148

…notices were not served upon the appellant. To fortify our view, we would like to make reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advanc…

Sunil Melathilveedu Nazarudeen, Oyoor vs. ITO Ward 3, Kollam

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 363/COCH/2025[2017-18]Status: DisposedITAT Cochin31 Jul 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2017-18 Sunil Melathilveedu Nazarudeen .......... Appellant Melathil Veedu, Payyacode, Oyoor, Kollam [Pan: Aefpn3764B] Vs. The Income Tax Officer, Wd-3, Kollam 691510.......... Respondent Appellant By: Shri R. Krishnan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 31.01.2025 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Appellant Is An Individual. No Regular Return Of Income For Ay 2017-18 Was Filed By The Appellant Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). The Income Tax Officer, Ward-3, Kollam (Hereinafter Called "The Ao") Had Come To Know That The Appellant

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 144Section 282(1)

…notices were not served upon the appellant. To fortify our view, we would like to make reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below: - 4 Sunil Melathilveedu Nazarudeen “7. We are afraid that we cannot s…

Altret Industries Private Limited, Saiyedpura Surat vs. The Income Tax Officer TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

ITA 855/SRT/2024[2016-201]Status: DisposedITAT Surat25 Jul 2025AY 2016-201

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officxer, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 818/SRT/2024[A.Y. 2014-15]Status: DisposedITAT Surat25 Jul 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 816/SRT/2024[2014-15]Status: DisposedITAT Surat25 Jul 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Altret House, Saiyedpura vs. The Income Tax Officer, TDS, CPC, Commissioner of Income Tax

In the result, appeal filed by the assessee in dismissed

ITA 815/SRT/2024[2015-2016]Status: DisposedITAT Surat25 Jul 2025AY 2015-2016

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

ITA 812/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Si. No.

Section 200A(1)Section 249(3)Section 250

…ct. The Id. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (Id. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 811/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Si. No.

Section 200A(1)Section 249(3)Section 250

…ct. The Id. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (Id. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 810/SRT/2024[2011-12]Status: DisposedITAT Surat25 Jul 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

…ct. The ld. AR reiterated the submission made before the CIT(A). He has relied on the decisions in cases of (i) Jamini Ashokkumar Dave vs. DCIT, WP(C) No. 17145/2022, daed 27.02.2024 (Delhi), (ii) Munjal BCU Centre of Innovation & Entrepreneurship vs. CIT(A), 463 ITR 560 (P & H) and (iii) Chhering Tomdan vs. ITO, ITA No.170/CHD/2024, dated 04.09.2024 (Chennai – Trib.) and some other decisions in appeals of Sales-tax, Commercial tax, GST, CGST etc. 6. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of the CIT(A). He submitted that in all cases, there w…

Rakesh Kumar Jain, Jaipur vs. DCIT, Circle-2, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

…ot a valid method and manner of service of notice, as specified under the provisions of section 282(1) of the Act. Further, the Hon'ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below 7. We are afraid that we cannot subscribe to the submissions as advanced by the learned counsel for the R…

Nadathara Grama Vikasana Society Ltd, Thrissur vs. ITO, Ward-2(1), Thrissur

In the result, the appeals filed by the assessee stand partly allowed and the stay applications are dismissed

ITA 426/COCH/2025[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri P.K. Biju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 144Section 148Section 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 425 & 426/Coch/2025 & SA Nos. 59 & 60/Coch/2025 Assessment Years: 2014-15 & 2016-17 Nadathara Grama Vikasana Co-op. Society Ltd. .......... Appellant Nadathara, Poochatty, Thrissur 680751 [PAN: AAJFN5780F] vs. The Income Tax Officer,WD-2(1), Thrissur .......... Respondent Appellant by: Shri P.K. Biju, Advocate Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are direc…

Nadathara Grama Vikasana Co-Operative Society Ltd, Thrissur vs. ITO, Ward-2(1), Thrissur

In the result, the appeals filed by the assessee stand partly allowed and the stay applications are dismissed

ITA 425/COCH/2025[2014-15]Status: DisposedITAT Cochin15 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri P.K. Biju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 144Section 148Section 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 425 & 426/Coch/2025 & SA Nos. 59 & 60/Coch/2025 Assessment Years: 2014-15 & 2016-17 Nadathara Grama Vikasana Co-op. Society Ltd. .......... Appellant Nadathara, Poochatty, Thrissur 680751 [PAN: AAJFN5780F] vs. The Income Tax Officer,WD-2(1), Thrissur .......... Respondent Appellant by: Shri P.K. Biju, Advocate Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are direc…

Nid Foundation, Chandigarh vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, both the appeals are allowed for statistical purposes

ITA 134/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh28 May 2025AY 2024-25

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 133 & 134/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 (U/S 12Aa & 80G) Nid Foundation, The Cit, बनाम Sco 119-120, (Exemptions), Sector 43B, Chandigarh Vs. Chandigarh "थायी लेखा सं./Pan No: Aaetn0195R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Ashok Goyal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 12ASection 282Section 80G

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 133 & 134/CHD/2025 "नधा"रण वष" / Assessment Year : 2024-25 (u/s 12AA and 80G) NID Foundation, The CIT, बनाम SCO 119-120, (Exemptions), Sector 43B, Chandigarh Vs. Chandigarh "थायी लेखा सं./PAN NO: AAETN0195R अपीलाथ"/Appellant ""यथ"/Respondent ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashok Goyal, CA राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR (Virtual mode) सुनवाई क" ता…

Nid Foundation, Chandigarh vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, both the appeals are allowed for statistical purposes

ITA 133/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh28 May 2025AY 2024-25

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 133 & 134/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 (U/S 12Aa & 80G) Nid Foundation, The Cit, बनाम Sco 119-120, (Exemptions), Sector 43B, Chandigarh Vs. Chandigarh "थायी लेखा सं./Pan No: Aaetn0195R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Ashok Goyal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 12ASection 282Section 80G

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 133 & 134/CHD/2025 "नधा"रण वष" / Assessment Year : 2024-25 (u/s 12AA and 80G) NID Foundation, The CIT, बनाम SCO 119-120, (Exemptions), Sector 43B, Chandigarh Vs. Chandigarh "थायी लेखा सं./PAN NO: AAETN0195R अपीलाथ"/Appellant ""यथ"/Respondent ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashok Goyal, CA राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR (Virtual mode) सुनवाई क" ता…

Diesh Kumar Goyal, Kota vs. ITO, Ward-1(1), Kota

In the result, the appeal of the assessee is partly allowed

ITA 32/JPR/2025[2010-11]Status: DisposedITAT Jaipur22 May 2025AY 2010-11
For Appellant: Sh. Rajendra Sisodia, Adv
Section 143(3)Section 271(1)(c)Section 274Section 68Section 69

…not a valid method and manner of service of notice, as specified under the provisions of section 282(1) of the Act.Further, the Hon'ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : 7. We are afraid that we cannot subscribe to the submissions as advanced by the learned counsel for the…

Sebastian Thomas Kanichai, Thrissur vs. ITO, Ward 1(1), Thrissur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 278/COCH/2025[2017-18]Status: DisposedITAT Cochin08 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Ms.Nivedita A.Kamath, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 148Section 282(1)

…er of the CIT(A) that the notice is served through ITBA portal, which is not a valid method of service of notice, as held by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to the provisions of sec.282(1) of the Act, held that service of notice through ITBA portal is not valid service and remanded the matter to the file of AO for de novo disposal of the appeal. 9. Therefore, the order passed by the CIT(A) is violative of principles of natural justice. Acc…

Kadavath Ahmed Reyas, Kasaragod vs. ITO, Ward 1 & Tps, Kasargod

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 265/COCH/2025[2017-18]Status: DisposedITAT Cochin08 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Padmanathan K.V., AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 270ASection 282(1)

…er of the CIT(A) that the notice is served through ITBA portal, which is not a valid method of service of notice, as held by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to the provisions of sec.282(1) of the Act, held that service of notice through ITBA portal is not valid service and remanded the matter to the file of AO for de novo disposal of the appeal. 4 ITA No.265/Coch/2025. Sri.Kadavath Ahmed Reyas. 9. Therefore, the order passed by the CIT(A)…