Electronic delivery of notice/order on IRIS alone, cannot be considered as a valid service in terms of section 218 of the Income tax Ordinance, 2001 read with Rule 74 of the Income Tax Rules, 2002. Moreover, section 218 along with Article 129 of the Qanoon-e-Shahadat Act, 1984 and section 27 of the General Clause Act clearly state that for the presumption of service of notice/order to be valid, the service method must follow clause (a), (b) & (c) of sub sections 1 & 2 of section 218 of the Ordinance. (2023) 128 TAX 84 (ATIR) 2023 PTCL 337 (FTO) ITA No. 3604/LB/2023 (ATIR)