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