
When assessee did not opt yes or no to receive notices by email, such notices were no service
April 9, 2026
Income Tax, ITAT
When assessee did not opt yes or no to receive notices by email, such notices amounted to no service In a recent judgment, ITAT has held that when in the form No. 35 filed the assessee did not either say ‘yes’ or ‘no’ to question whether assessee would …

