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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service of communication addresses: prescribed hierarchy for physical and electronic delivery under income-tax rules ensures authorised transmission and security.</h1> Rule sets a hierarchical framework for service of tax communications: primary addresses include the PAN database, the address in the relevant or last income-tax return, and a company's registered office on the corporate registry; an addressee may substitute an alternative address in writing. If these are unavailable, prescribed fallback sources such as bank, postal, insurer, intelligence-filing, government and local authority records apply. For electronic transmission, a parallel hierarchy of email addresses is specified, and designated tax systems authorities are tasked with secure transmission, archival and retrieval procedures.

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