The Tribunal held that the notice was issued by the Assessing Officer on September 30, 2014 and affixture was done on the same date. The notice was also served through e-mail. The service of the notice through e-mail was taken as delivered on the same day. The notice itself was not defective. The Assessing Officer correctly completed the service of notice under section 143(2) both by affixture and by e-mail. (AY. 2012-13)
Gunwant Kaur v. CIT (2022) 96 ITR 21 (SN)(Amritsar) (Trib)
S. 143(2): Assessment-Notice-Validity-Notice issued by Assessing Officer by E-Mail and affixture on same date-Notice served through E-mail taken as delivered on same day-Notice not defective. [S. 143(3)]