validity of e-service of notice u/s 143(2)

[RAJESH SANGHVI]

I have received notice u/s 143(2) by email for Asst year : 12-13 ( email recd on 30-9-13 )> is this valid service u/s 282 because rules have not been prescribed as I understand

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Electronic service of notice may be challenged when enabling procedural rules for that method are not prescribed. The query concerns the validity of e-service of notice under section 143(2) where the notice was received by email and asks whether, in the absence of prescribed enabling procedural rules, electronic delivery satisfies statutory service requirements and may be contested on procedural grounds.