https://www.taxtmi.com/article/detailed?id=11172 Electronic service of income tax communications must follow Rule 127 and notification guidance: notices should be sent to the primary e mail in the latest return or, for companies, the corporate registry address; secondary addresses are alternatives only if the primary is unavailable. The assessing officer must verify change of address before proceeding because valid service is jurisdictional. Service on a secondary address when a primary was available can vitiate proceedings, though fresh notice may be issued; where alternative electronic service is shown and acknowledged, taxpayers cannot benefit from evasion. en-us Sat, 04 Mar 2023 09:09:31 +0530 Tue, 07 Mar 2023 11:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11172 Electronic service of income tax communications must follow Rule 127 and notification guidance: notices should be sent to the primary e mail in the latest return or, for companies, the corporate registry address; secondary addresses are alternatives only if the primary is unavailable. The assessing officer must verify change of address before proceeding because valid service is jurisdictional. Service on a secondary address when a primary was available can vitiate proceedings, though fresh notice may be issued; where alternative electronic service is shown and acknowledged, taxpayers cannot benefit from evasion. Articles Income Tax Sat, 04 Mar 2023 09:09:31 +0530 https://www.taxtmi.com/article/detailed?id=11172