https://www.taxtmi.com/caselaws?id=470806 Issuance of a reassessment notice occurs when it is set in motion for communication to the assessee, not when it is merely signed. Portal records showed electronic issuance on 1 April 2021, when reassessment initiation required compliance with the procedure under Section 148A. Failure to follow that procedure meant jurisdiction to initiate reassessment was not validly assumed. The reassessment notice and the assessments founded on it were void ab initio for both assessment years. en-us Mon, 24 Jun 2024 00:00:00 +0530 Mon, 10 Aug 2026 17:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470806 Issuance of a reassessment notice occurs when it is set in motion for communication to the assessee, not when it is merely signed. Portal records showed electronic issuance on 1 April 2021, when reassessment initiation required compliance with the procedure under Section 148A. Failure to follow that procedure meant jurisdiction to initiate reassessment was not validly assumed. The reassessment notice and the assessments founded on it were void ab initio for both assessment years. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470806