https://www.taxtmi.com/caselaws?id=470407 Electronic dispatch of a reassessment notice is completed when it leaves the originator's control, not when it is generated or digitally signed on the departmental portal. A notice emailed on 1 April 2021 was therefore governed by the amended reassessment framework, requiring the prescribed pre-notice process, including the required opportunity and order, before issuance. Where more than three years had elapsed from the end of the relevant assessment year, sanction from the Principal Chief Commissioner of Income Tax was required; approval by the Principal Commissioner was incompetent. Non-compliance rendered the reassessment notice and consequential assessment void ab initio. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 25 Jul 2026 15:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470407 Electronic dispatch of a reassessment notice is completed when it leaves the originator's control, not when it is generated or digitally signed on the departmental portal. A notice emailed on 1 April 2021 was therefore governed by the amended reassessment framework, requiring the prescribed pre-notice process, including the required opportunity and order, before issuance. Where more than three years had elapsed from the end of the relevant assessment year, sanction from the Principal Chief Commissioner of Income Tax was required; approval by the Principal Commissioner was incompetent. Non-compliance rendered the reassessment notice and consequential assessment void ab initio. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470407