Assessee is a company which is  engaged in business of developing and managing hotels, motels, resorts, restaurants, cafes and other similar activities. Assessing Officer had issued a notice under section 148A(b) to assessee on ground that there had been a heavy financial transaction for sale/purchase of a property as per section 56(2)(x). In absence of reply from side of assessee, Assessing Officer passed an order under section 148A(d) and, consequently, a notice under section 148 was also issued. On writ the Court held that  notice was not issued on registered e-mail address of assessee-company. Assessee had used or made available e-mail ID taxmohit56@gmail.com for e-filing of income-tax return even since assessment year 2020-21 and same had been used by him even for filing of latest income-tax return for assessment year 2022-23. Further, said e-mail ID had been also mentioned in income-tax return and same was relatable to PAN data base and also mentioned in master data of assessee’s company. Accordingly  the  notice under section 148A(b) and consequential order passed under section 148A(d) sent to secondary e-mail address were quashed and set aside.  (AY. 2019-20)