https://www.taxtmi.com/caselaws?id=797546 A reassessment notice under section 148 is issued when digitally authenticated and communicated, not merely when it bears an earlier date. Where the electronic record showed that a notice dated 31.03.2021 was digitally issued by email on 01.04.2021, it fell outside the applicable limitation period. Applying jurisdictional High Court authority on materially identical facts, the notice was time-barred and invalid, resulting in quashing of the reassessment proceedings. en-us Tue, 11 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797546 A reassessment notice under section 148 is issued when digitally authenticated and communicated, not merely when it bears an earlier date. Where the electronic record showed that a notice dated 31.03.2021 was digitally issued by email on 01.04.2021, it fell outside the applicable limitation period. Applying jurisdictional High Court authority on materially identical facts, the notice was time-barred and invalid, resulting in quashing of the reassessment proceedings. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797546