The assessment order is passed and demand notice is issued  in the name of one of the partner. On writ it was contended that notices were issued to the registered e-mail of assessee which was operated and accessed only by the Chartered Accountant. On account of confusion due to outbreak of Covid 19 pandemic, notices issued under section 142(1) were not accessed and only after department issued demand notice under section 221(1) directly to one of partners of assessee, that assessee came to know that it had already suffered an adverse assessment order. High Court  remanded  the matter to department to pass a fresh order.