https://www.taxtmi.com/caselaws?id=428439 A notice under section 148 is issued only when it is duly despatched beyond the control of the issuing authority; mere generation on the ITBA portal, creation of a DIN, or internal signing does not complete issuance. For electronic records, despatch occurs when the record leaves the originator's controlled system and enters a computer resource outside that control, so ITBA email triggering and the recorded despatch time govern. Electronic notices sent without a digital signature are not invalid merely for that reason where section 282A and rule 127A permit authentication by the designated name and office details. Mere uploading on the assessee's E-filing account, without prescribed electronic transmission, is not by itself valid service. en-us Tue, 27 Sep 2022 00:00:00 +0530 Mon, 13 Apr 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428439 A notice under section 148 is issued only when it is duly despatched beyond the control of the issuing authority; mere generation on the ITBA portal, creation of a DIN, or internal signing does not complete issuance. For electronic records, despatch occurs when the record leaves the originator's controlled system and enters a computer resource outside that control, so ITBA email triggering and the recorded despatch time govern. Electronic notices sent without a digital signature are not invalid merely for that reason where section 282A and rule 127A permit authentication by the designated name and office details. Mere uploading on the assessee's E-filing account, without prescribed electronic transmission, is not by itself valid service. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428439