https://www.taxtmi.com/caselaws?id=461857 The HC upheld the validity of the reassessment notice under section 148, holding that the AO's satisfaction note without a DIN/date was an internal communication and not mandatorily required to be furnished with the notice. The Court found the defect curable by issuing the satisfaction note with a DIN and accepted that Circular No.19/2019/24/2015 guidelines did not invalidate reassessment of non-searched persons; there is no prescribed time limit here. The Revenue undertook to provide the DIN-stamped satisfaction note, and the HC refused to interfere with the impugned notice. en-us Tue, 25 Jun 2024 00:00:00 +0530 Mon, 01 Sep 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461857 The HC upheld the validity of the reassessment notice under section 148, holding that the AO's satisfaction note without a DIN/date was an internal communication and not mandatorily required to be furnished with the notice. The Court found the defect curable by issuing the satisfaction note with a DIN and accepted that Circular No.19/2019/24/2015 guidelines did not invalidate reassessment of non-searched persons; there is no prescribed time limit here. The Revenue undertook to provide the DIN-stamped satisfaction note, and the HC refused to interfere with the impugned notice. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461857