https://www.taxtmi.com/caselaws?id=304528 Writ petitions challenging e-notices under Section 148 of the Income-tax Act raised issues on when a reassessment notice is treated as issued, dispatched and served where digital signing, sending and receipt straddle 31 March 2021 and 1 April 2021. The order noted that mere digital signing is not necessarily issuance, and that the timing of the electronic record entering the system outside the originator's control may be relevant. Because the notices fell into different date-based categories and required detailed examination, the Court recorded that an immediate final decision was not feasible before the assessment deadline in most cases and granted interim protection by staying proceedings under the impugned notices till further orders. en-us Thu, 24 Mar 2022 00:00:00 +0530 Sat, 01 Oct 2022 09:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304528 Writ petitions challenging e-notices under Section 148 of the Income-tax Act raised issues on when a reassessment notice is treated as issued, dispatched and served where digital signing, sending and receipt straddle 31 March 2021 and 1 April 2021. The order noted that mere digital signing is not necessarily issuance, and that the timing of the electronic record entering the system outside the originator's control may be relevant. Because the notices fell into different date-based categories and required detailed examination, the Court recorded that an immediate final decision was not feasible before the assessment deadline in most cases and granted interim protection by staying proceedings under the impugned notices till further orders. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304528