The Assessing Officer ought to have sent the notice to both the primary email address and the email address mentioned in the last return of income filed
The service of notice on the secondary email address, instead of primary email address or email address in last uploaded ITR is not valid service of notice
Secondly email address has to be used as an alternative or in such circumstances when the authority is unable to effect service of any communication on the primary address
Lok Developers vs. Dy. CIT dated 15/02/2023
