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....ation Technology Act, 2000 (21 of 2000); (iii) "appeal" means appeal filed by a person under sub-section (1) of section 246A or section 248 of the Act; (iv) "appellant" means the person who files appeal under section 246A or section 248 of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in&nbs....

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....ile App linked to the registered mobile number, or the registered e-mail address, of the appellant; (x) "digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xi) "designated portal" means the web portal designated as such by the Principal Chief Commissioner of Income-t....

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....age;  (xv) "hash function" and "hash result" shall have the same meaning as assigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000); (xvi) "Mobile app" shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number ....

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....ing- (a) the email address available in the electronic filing account of the addressee registered in designated portal; or (b) the e-mail address available in the last income-tax return furnished by the addressee; or (c) the e-mail address available in the Permanent Account Number database relating to the addressee; or (d) in the case of addressee being....