https://www.taxtmi.com/caselaws?id=469470 Electronic service of notice under the Income-tax Act may be valid through the email address available in the return or otherwise furnished under section 282 and Rule 127, and a challenge based on non-service fails where the assessee does not show the correct email address or actual non-service. In revision under section 263, an assessment can be treated as erroneous and prejudicial to the interests of the Revenue if the Assessing Officer makes no meaningful inquiry or verification on a material issue, including where information suggests undisclosed on-money payment. The revisional authority may examine the record available for section 263 purposes, including subsequent material forming part of the record. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469470 Electronic service of notice under the Income-tax Act may be valid through the email address available in the return or otherwise furnished under section 282 and Rule 127, and a challenge based on non-service fails where the assessee does not show the correct email address or actual non-service. In revision under section 263, an assessment can be treated as erroneous and prejudicial to the interests of the Revenue if the Assessing Officer makes no meaningful inquiry or verification on a material issue, including where information suggests undisclosed on-money payment. The revisional authority may examine the record available for section 263 purposes, including subsequent material forming part of the record. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469470