Whether there is a valid service of notice under Income tax Act if notice is sent on secondary Email ID?

Educator

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In the present case on 7th January 2021 the petitioner had filed its Return of Income for AY 2020 -21 and the email id mentioned therein was loktax2016@rediffmail.com therefore the AO ought to have considered this email as provided u/r 127(1)(b)(i) email address available in the income tax return furnished by the addressee to which the communication relates which would be the primary email id or
 
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