https://www.taxtmi.com/caselaws?id=798352 Reassessment notices must be transmitted to the proper person within the limitation period; digital signing alone does not satisfy Section 149. Where postal records show booking after the statutory deadline, dispatch is not compliant with Section 282 read with Rule 127. Section 292BB cannot cure non-service when the assessee objects during assessment proceedings. A notice dispatched after limitation is time-barred, rendering the consequential reassessment invalid. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798352 Reassessment notices must be transmitted to the proper person within the limitation period; digital signing alone does not satisfy Section 149. Where postal records show booking after the statutory deadline, dispatch is not compliant with Section 282 read with Rule 127. Section 292BB cannot cure non-service when the assessee objects during assessment proceedings. A notice dispatched after limitation is time-barred, rendering the consequential reassessment invalid. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798352