Hon'ble Bombay HC: Uploading Assessment Order/demand On Portal Does Not Constitute Valid Service On Assessee

Facts of the case: –

• The case involved Mythri Movie Makers Mumbai, Ravi Sankar Yalamanchili, Sukumar Bandreddi, and Yerneni Naveen (referred to as the Assessees).
• The Assessees were subjected to a search operation on January 21, 2025, under the Income Tax Act.
• Following the search, the Revenue Department initiated assessment proceedings against the Assessees.

Court's Direction: –

• The Hon'ble Bombay High Court allowed the Revenue to proceed with the assessment proceedings.
• However, it prohibited the service of the assessment orders on the Assessees without the leave of the Court, as per Section 158BA(2) of the Income Tax Act.
• The HC clarified that mere uploading of the assessment order and demand notice on the portal will not amount to service of the assessment order of the Petitioner.