https://www.taxtmi.com/caselaws?id=784998 When a statutory mode of service is prescribed, it must be strictly followed under the legal maxim expression unius est exclusio alterius, and alternate modes are impermissible; consequence: notices sent otherwise are invalid. The assessing officer issued notices to an email address not registered by the taxpayer and failed to serve notices on the taxpayers registered email, resulting in lack of knowledge of the notices; consequence: penalty under the relevant provision for non-compliance was not sustained and the penalty demand was set aside. en-us Mon, 12 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784998 When a statutory mode of service is prescribed, it must be strictly followed under the legal maxim expression unius est exclusio alterius, and alternate modes are impermissible; consequence: notices sent otherwise are invalid. The assessing officer issued notices to an email address not registered by the taxpayer and failed to serve notices on the taxpayers registered email, resulting in lack of knowledge of the notices; consequence: penalty under the relevant provision for non-compliance was not sustained and the penalty demand was set aside. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784998