POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

In the result, all the three appeals of the assessee for the A

282 which includes transmitting in the\nform of electronic record. Section 13(1) of the Act, 2000 provides that unless\notherwise agreed, the dispatch of an electronic record occurs when it enters\ninto computer resources outside the control of the originator. Thus, the point\nof time when a digitally signed notice in the form of electronic record is\nentered

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A