https://www.taxtmi.com/caselaws?id=784981 A reassessment notice issued after 1 April 2021 had to comply with the substituted procedure under section 148A before proceedings could validly continue, and the notice failed that requirement because no notice under section 148A(b) and no order under section 148A(d) had been passed. The notice was also unsigned and was not served on the assessee's registered email ID, so issuance was not legally effective under sections 282 and 282A read with section 13 of the Information Technology Act, 2000. On that basis, the reassessment was initiated and completed contrary to mandatory procedure, and the reopening challenge succeeded. en-us Mon, 10 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784981 A reassessment notice issued after 1 April 2021 had to comply with the substituted procedure under section 148A before proceedings could validly continue, and the notice failed that requirement because no notice under section 148A(b) and no order under section 148A(d) had been passed. The notice was also unsigned and was not served on the assessee's registered email ID, so issuance was not legally effective under sections 282 and 282A read with section 13 of the Information Technology Act, 2000. On that basis, the reassessment was initiated and completed contrary to mandatory procedure, and the reopening challenge succeeded. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784981