https://www.taxtmi.com/highlights?id=96063 Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT en-us Thu, 15 Jan 2026 18:11:27 +0530 Thu, 15 Jan 2026 18:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96063 Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT Highlights Income Tax Thu, 15 Jan 2026 18:11:27 +0530 https://www.taxtmi.com/highlights?id=96063