https://www.taxtmi.com/caselaws?id=67544 A reassessment notice under the Income-tax Act is valid only if it is actually issued, meaning it is despatched or otherwise put into circulation within the limitation period; mere preparation of the notice and recording of reasons in time is insufficient. The department bears the burden of showing timely issuance, and a rebuttable presumption of regularity cannot stand where the record does not show earlier despatch and service occurred much later. On these facts, the notice under section 148 was held bad in law and the reassessment was annulled. en-us Thu, 18 Sep 1997 00:00:00 +0530 Fri, 11 Mar 2011 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67544 A reassessment notice under the Income-tax Act is valid only if it is actually issued, meaning it is despatched or otherwise put into circulation within the limitation period; mere preparation of the notice and recording of reasons in time is insufficient. The department bears the burden of showing timely issuance, and a rebuttable presumption of regularity cannot stand where the record does not show earlier despatch and service occurred much later. On these facts, the notice under section 148 was held bad in law and the reassessment was annulled. Case-Laws Income Tax Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67544