https://www.taxtmi.com/caselaws?id=755966 For electronically issued reassessment notices, statutory issuance is complete only when the notice is actually dispatched beyond the Department's control, not when it is merely signed or internally generated. The Telangana HC applied this distinction to Section 148 notices sent through the Income Tax Business Application portal and held that the date of dispatch, not the printed date or signature date alone, determines compliance with Sections 148 and 149 of the Income-tax Act, 1961. Because the notices left the portal on or after 01.04.2021, they were treated as issued beyond limitation and were invalid under the amended reassessment regime. en-us Fri, 14 Jun 2024 00:00:00 +0530 Tue, 24 Mar 2026 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755966 For electronically issued reassessment notices, statutory issuance is complete only when the notice is actually dispatched beyond the Department's control, not when it is merely signed or internally generated. The Telangana HC applied this distinction to Section 148 notices sent through the Income Tax Business Application portal and held that the date of dispatch, not the printed date or signature date alone, determines compliance with Sections 148 and 149 of the Income-tax Act, 1961. Because the notices left the portal on or after 01.04.2021, they were treated as issued beyond limitation and were invalid under the amended reassessment regime. Case-Laws Income Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755966