TMI Blog2023 (2) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. It is common knowledge that a secondary email address has to be used as an alternative or in such circumstances when the authority is unable to effect service of any communication on the primary address. There is no prudence in issuing an email on the secondary email address. AO ought to have sent the notice u/s 148 to both the primary address and the email address mentioned in the last Return of Income filed to preempt a jurisdictional error on account of valid service; there was neither any cost to it or any prejudice to any party for sending it on more than one email in a given circumstance as in the present case. We see no wrong with the petitioner s refusal to participate in a proceeding vitiated by valid service of notice. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her subsequent proceedings initiated by the revenue authorities for non-compliance of notice u/s 148 under the Income Tax Act would be vitiated on account of notice u/s 148 of the Act being served on the secondary email id registered with PAN instead of the registered primary email id or updated email id filed with the last Return of Income. 3. Mr. Rahul Hakani learned counsel for the petitioner submitted that the impugned notice was issued on the secondary email id as per PAN card i.e. on LOKTAX2008@ REDIFFMAIL.COM and not on the registered primary email id i.e. loktax201415@rediffmail.com as evinced at Exhibit P-1 of the affidavit in rejoinder at page no. 80. He submitted that the respondents ought not to have issued Notice u/s. 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) any email address made available by the addressee to the income tax authority or any person authorized by such income tax authority. Clause 6(i) In case of non-delivery of email on the primary email address, the notices shall be sent to other email addresses of the assessee available with the department as mentioned in sub-rule (2) of rule 127. (B) Notification no.4/207 [DGIT(S)/DIT(S)-3/AST/PAPERLESS ASSESSMENT PROCEEDINGS/96/2015-16], dated 3-4-2017 Clause 13. The procedure, formats and standards for ensuring secured transmission of electronic communication using E Proceeding is specified as under: (a) All the notices/questionnaire/letter/Orders issued from ITBA modules by any Income-tax Authority will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was issued on the email address mentioned in the return filed for AY 2013-14. He submitted that the respondent could not be held responsible for an inactive email id or the petitioner not updating the email id registered with PAN. He accordingly submitted that the petition be dismissed. 6. We heard both counsel and also perused the papers in the proceedings. In the present case on 7th January 2021 the petitioner had filed its Return of Income for AY 2020 -21 and the email id mentioned therein was loktax2016@rediffmail.com therefore the AO ought to have considered this email as provided u/r 127 (1) (b) (i) email address available in the income tax return furnished by the addressee to which the communication relates which would be th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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