https://www.taxtmi.com/caselaws?id=786216 Under the pre-amendment regime governing reopening of assessment, the jurisdictional requirement is issuance of a notice under section 148 within the period of limitation; service after that period does not defeat jurisdiction. Applying the dispatch/date-of-despatch principle from precedent, the notice issued on 31.03.2019 was validly issued within limitation and receipt on the same date confirmed effective issuance. Consequently, any defect in later service or enclosure of another assessee's notice did not vitiate the proceedings and the writ petition was dismissed. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786216 Under the pre-amendment regime governing reopening of assessment, the jurisdictional requirement is issuance of a notice under section 148 within the period of limitation; service after that period does not defeat jurisdiction. Applying the dispatch/date-of-despatch principle from precedent, the notice issued on 31.03.2019 was validly issued within limitation and receipt on the same date confirmed effective issuance. Consequently, any defect in later service or enclosure of another assessee's notice did not vitiate the proceedings and the writ petition was dismissed. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786216