https://www.taxtmi.com/caselaws?id=787942 Whether reassessment under the Income-tax Act could be validly initiated where a preliminary notice and subsequent statutory notices were only uploaded on the Departmental e proceedings portal was decided by the Tribunal. The Tribunal applied the principle that valid service or demonstrable electronic transmission is a jurisdictional requirement for reopening; mere upload without evidence of transmission or of the date of first viewing does not establish effective communication. Finding no proof that the notices were transmitted or viewed so as to fix issuance for limitation purposes, the Tribunal concluded the reopening was vitiated and quashed the reassessment. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787942 Whether reassessment under the Income-tax Act could be validly initiated where a preliminary notice and subsequent statutory notices were only uploaded on the Departmental e proceedings portal was decided by the Tribunal. The Tribunal applied the principle that valid service or demonstrable electronic transmission is a jurisdictional requirement for reopening; mere upload without evidence of transmission or of the date of first viewing does not establish effective communication. Finding no proof that the notices were transmitted or viewed so as to fix issuance for limitation purposes, the Tribunal concluded the reopening was vitiated and quashed the reassessment. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787942