https://www.taxtmi.com/caselaws?id=788599 In the electronic regime, a notice under Sections 148 and 149 is treated as "issued" when it is despatched and leaves the originator's control, meaning the e-mail or attachment exits the ITBA servers and enters a computer resource outside the Department's control. The Telangana HC adopted this distinction between issuance and service while dealing with limitation under the reassessment notice provisions. The Special Leave Petition was dismissed for delay as well as on merits, the delay of 480 days being found not satisfactorily explained and no ground being shown to interfere with the impugned order. en-us Mon, 23 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788599 In the electronic regime, a notice under Sections 148 and 149 is treated as "issued" when it is despatched and leaves the originator's control, meaning the e-mail or attachment exits the ITBA servers and enters a computer resource outside the Department's control. The Telangana HC adopted this distinction between issuance and service while dealing with limitation under the reassessment notice provisions. The Special Leave Petition was dismissed for delay as well as on merits, the delay of 480 days being found not satisfactorily explained and no ground being shown to interfere with the impugned order. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788599