https://www.taxtmi.com/caselaws?id=426347 An electronic notice under the reassessment provisions was treated as issued when it was sent through the designated email system, not when it was actually received by the assessee. Applying the service and authentication rules, the Court found that the notice dated 31 March 2021 carried the required authentication particulars and digital signature, so it was issued before 1 April 2021. On that basis, the notice was not invalid on the ground raised, and the separate challenge to the notifications and Explanation extending the earlier reassessment regime did not require adjudication and was treated as not pressed. The writ petitions were dismissed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 13 May 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426347 An electronic notice under the reassessment provisions was treated as issued when it was sent through the designated email system, not when it was actually received by the assessee. Applying the service and authentication rules, the Court found that the notice dated 31 March 2021 carried the required authentication particulars and digital signature, so it was issued before 1 April 2021. On that basis, the notice was not invalid on the ground raised, and the separate challenge to the notifications and Explanation extending the earlier reassessment regime did not require adjudication and was treated as not pressed. The writ petitions were dismissed. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426347