https://www.taxtmi.com/caselaws?id=424442 The court found the reassessment notice served via email beyond the limitation period, deeming the proceedings invalid for non-compliance with Section 149 of the Income Tax Act. The court set aside the order and notice, allowing the writ appeal, emphasizing adherence to statutory time limits and proper issuance procedures. The reassessment notice dated 31.03.2018 was quashed. en-us Mon, 27 Jun 2022 00:00:00 +0530 Mon, 22 Aug 2022 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424442 The court found the reassessment notice served via email beyond the limitation period, deeming the proceedings invalid for non-compliance with Section 149 of the Income Tax Act. The court set aside the order and notice, allowing the writ appeal, emphasizing adherence to statutory time limits and proper issuance procedures. The reassessment notice dated 31.03.2018 was quashed. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424442