Yes. I agree with Mr. RamaKrishnan. As he has rightly pointed out, as per the Bombay HC in Kross Television India Pvt Ltd vs. Vikhyat Chitra Production (Bombay High Court), notices can even be sent vide Whatsapp. But practically, such a mode of service is seldom resorted to, as it can be lead to unnecessary controversies later-on.
Regarding the service of s.148 notice by mail, my initial interpretation was that since the section 282 [Mode of Service] had been amended only w.e.f 01.04.2009, such amendment validating 'email notices' would apply only from AY 2011-12. However, a much proper interpretation would be that it being a procedural amendment, may apply even to AY 2010-11. If that being the case, I stand corrected to the extent that the date of email should be considered for determining the validity, even for AY 2010-11.
Another interesting fact is that, here at my place, section 148 notices are almost always sent by post. Maybe the dept does so to avoid unnecessary controversies. Some 2 years back, my principal had dealt with a case where speed post envelopes for s.148 notices had been misplaced by the assessee, and he filed a RTI with the postal authorities to dig out the depatch date.. following which it was discovered that the notice was invalid. The case was closed.
For now, sending of notices merely via email, is too big of a risk that the dept cannot afford to take. The sec.282 refers to Chptr IV of the Info Tech Act, for defining 'email' as a mode of service. If one were to refer Chptr IV (esp. s.13) of the Information Technology Act, there is enough room to stir up a controversy in interpreting the terminology 'Dispatch' and 'Receipt'. Hence, even today, in many IT jurisdictions, s.148 notices are not being sent via email.
Also, if one refers to NOTIFICATION NO.2/2016 [DGIT(S)/DIT(S)-3/AST/PAPERLESS ASSESSMENT PROCEEDINGS/96/2015-16],DATED 3-2-2016, one can conclude, that if the assessee does not receive the notice e-mail, due to his inbox being full, then the date of service via other modes should be seen. But still, I agree that Email IS A VALID MODE OF SERVICE.
Conclusion: Date of Issue of s.148 notice = Date of Despatch ---> Date on postal envelope or Date of email, whichever is earlier.
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