Date of serving of order if assessee opts out of e-proceeding is date of Manual Service

FCI OEN Connectors Limited Vs DCIT (Kerala High Court) e-proceeding facility that was introduced as part of the Government initiative towards e-Governance, in the Income Tax Department, was not made mandatory for proceedings initiated against assessees in Kochi city. Save for the assessees in the seven metro cities specified, of which Kochi is not one, for assessees located elsewhere in the country, the e-proceeding facility was made optional, and if the assessees chose not to opt for the electronic facility, the proceedings vis-a-vis the department had to be conducted manually. The services o...