If any person is receiving notice then they need to act on the notice. Recently CBDT which is known as Central Board of Direct Tax has launched the scheme that is termed as Centralized Communication Scheme, the scheme says that all the communication shall be made in electronic mode.
source https://www.caclubindia.com/articles/notices-appeal-revisions-search-seizure-under-income-tax-46150.asp
source https://www.caclubindia.com/articles/notices-appeal-revisions-search-seizure-under-income-tax-46150.asp
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