https://www.taxtmi.com/caselaws?id=776930 Reassessment proceedings challenged for absence of a Document Identification Number, handwritten signatures, missing attachments, and denial of cross-examination were not examined on merits in writ jurisdiction. The High Court found that a digitally signed communication with a computer-generated DIN cured the identified defect and that online service was undisputed. It declined to assess the adequacy of information or documents before the Assessing Officer and directed the assessee to pursue the statutory appeal. The Supreme Court declined to interfere, preserved all legal questions for the appellate authority, and indicated that delay in filing the appeal may be considered because writ remedies had been pursued. en-us Mon, 18 Aug 2025 00:00:00 +0530 Mon, 09 Feb 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776930 Reassessment proceedings challenged for absence of a Document Identification Number, handwritten signatures, missing attachments, and denial of cross-examination were not examined on merits in writ jurisdiction. The High Court found that a digitally signed communication with a computer-generated DIN cured the identified defect and that online service was undisputed. It declined to assess the adequacy of information or documents before the Assessing Officer and directed the assessee to pursue the statutory appeal. The Supreme Court declined to interfere, preserved all legal questions for the appellate authority, and indicated that delay in filing the appeal may be considered because writ remedies had been pursued. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776930