https://www.taxtmi.com/article/detailed?id=11217 Income tax law and departmental notifications require electronic notices to be sent to the assessee's primary email as shown in the return to which the communication relates or the last filed return; secondary or PAN listed emails are fallbacks. The High Court held that issuing a notice to a secondary email when a valid primary email existed was erroneous because valid service on the primary is a condition precedent to jurisdiction, and therefore quashed the notice and ensuing proceedings for want of valid service. en-us Sat, 18 Mar 2023 09:48:51 +0530 Sat, 18 Mar 2023 09:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11217 Income tax law and departmental notifications require electronic notices to be sent to the assessee's primary email as shown in the return to which the communication relates or the last filed return; secondary or PAN listed emails are fallbacks. The High Court held that issuing a notice to a secondary email when a valid primary email existed was erroneous because valid service on the primary is a condition precedent to jurisdiction, and therefore quashed the notice and ensuing proceedings for want of valid service. Articles Income Tax Sat, 18 Mar 2023 09:48:51 +0530 https://www.taxtmi.com/article/detailed?id=11217