Notice Whether Electronic Modes are Appropriate Mode of Service of Notice or Need some Flexibility even in eera?

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The Tax Publishers Income Tax--Notice Whether Electronic Modes are Appropriate Mode of Service of Notice or Need some Flexibility even in e-era? Akhilesh Kumar Sah In this write-up the learned author examines the issue as to whether electronic modes of service of notice are appropriate modes of delivering or transmitting a copy thereof to the person named therein. A person is said to have notice of a fact when he actually knows that fact. Notice is not the same as knowledge though knowledge may be imparted by notice. He concludes that though serving of notice through electronic modes systems is one of the flexible approaches, yet he emphasizes that in absence of availability of proper intra-structural facilities in rural areas where many assessees of Income Tax live other mode of service of notice by speed post should be adopted. He advocates that soul of service is to have knowledge of proceedings to the defendant, be it by whatever source of service, including e-mode. 1. Introduction section 282 of the Income Tax Act, 1961 (for short, 'the Act') deals with the service of notice generally and incorporates: (1) The service of a notice or summons or requisition or order or any other communication under this Act (Hereafter in this section referred to as the 'communication') may be made by delivering or transmitting a copy thereof, to the person therein named. (a) by post or by such courier services, as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for 'electronic mail' or 'electronic mail message') to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named. As per Explanation, for the purposes of Section 282 of the Act, the expressions 'electronic mail' and 'electronic mail message' shall have the meanings as assigned to them in Explanation to Section 66A of the Information Technology Act, 2000 (21 of 2000). SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Income Tax--Notice

Whether Electronic Modes are Appropriate Mode of Service of Notice or Need some Flexibility even in e-era?

Akhilesh Kumar Sah

In this write-up the learned author examines the issue as to whether electronic modes of service of notice are appropriate modes of delivering or transmitting a copy thereof to the person named therein. A person is said to have notice of a fact when he actually knows that fact. Notice is not the same as knowledge though knowledge may be imparted by notice. He concludes that though serving of notice through electronic modes systems is one of the flexible approaches, yet he emphasizes that in absence of availability of proper intra-structural facilities in rural areas where many assessees of Income Tax live other mode of service of notice by speed post should be adopted. He advocates that soul of service is to have knowledge of proceedings to the defendant, be it by whatever source of service, including e-mode.

1. Introduction

section 282 of the Income Tax Act, 1961 (for short, 'the Act') deals with the service of notice generally and incorporates:

(1) The service of a notice or summons or requisition or order or any other communication under this Act (Hereafter in this section referred to as the 'communication') may be made by delivering or transmitting a copy thereof, to the person therein named.

(a) by post or by such courier services, as may be approved by the Board; or

(b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or

(c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or

(d) by any other means of transmission of documents as provided by rules made by the Board in this behalf.

(2) The Board may make rules providing for the addresses (including the address for 'electronic mail' or 'electronic mail message') to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named.

As per Explanation, for the purposes of Section 282 of the Act, the expressions 'electronic mail' and 'electronic mail message' shall have the meanings as assigned to them in Explanation to Section 66A of the Information Technology Act, 2000 (21 of 2000).