Notices issued during scrutiny assessment were transmitted electronically to the assessee-company at the email address available on the website of the Ministry of Corporate Affairs in terms of Rule 127(2)(b)(iii). The assessee admittedly received the notice informing selection of return for scrutiny and had also responded to notice issued under section 142(1). In absence of any averment denying receipt of notices and in view of participation in assessment proceedings, the provisions of section 292BB were clearly attracted and the assessee was precluded from contending that notices were not properly served. Since notices were also available on the ITBA portal and the assessee was fully aware of the proceedings, the assessment order could not be challenged on the ground of breach of principles of natural justice or lack of adequate opportunity.  Writ petition dismissed. (AY. 2022-23)