Held, that the communications and notices had been sent to the only e-mail id of the assessee registered on the e-filing portal. From the records available on the system, it could be seen that, all communications including statutory notices and show causes in connection with the assessment proceedings for the assessment year 2017-18 were served through the registered e-mail id of the assessee. The assessment under section 147 read with sections 144 and 144B of the Income-tax Act, 1961 completed in the case by order dated April 26, 2023 was valid.(AY.2017-18)