https://www.taxtmi.com/caselaws?id=790494 Reassessment notice issued within limitation is valid where the notice is dispatched on the last permissible date, even if postal booking or later return occurs afterwards. The High Court treated the postal seal on the cover as evidence that the notice dated 30.06.2025 was issued on time, and held that service is not a condition precedent to jurisdiction; only issuance within time is material for limitation, while service is required before completion of reassessment. The Supreme Court declined interference and left the assessee free to raise permissible objections in the assessment proceedings. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790494 Reassessment notice issued within limitation is valid where the notice is dispatched on the last permissible date, even if postal booking or later return occurs afterwards. The High Court treated the postal seal on the cover as evidence that the notice dated 30.06.2025 was issued on time, and held that service is not a condition precedent to jurisdiction; only issuance within time is material for limitation, while service is required before completion of reassessment. The Supreme Court declined interference and left the assessee free to raise permissible objections in the assessment proceedings. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790494