https://www.taxtmi.com/forum/issue?id=107149 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. en-us Fri, 08 Aug 2014 21:07:25 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107149 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. Discussion-Forum Income Tax Fri, 08 Aug 2014 21:07:25 +0530 https://www.taxtmi.com/forum/issue?id=107149