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2022 (3) TMI 1428 - DELHI HIGH COURTReopening of assessment u/s 147 - validity of E-notices issued u/s 148 - HELD THAT:- Allahabad High Court in Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India [2022 (3) TMI 784 - ALLAHABAD HIGH COURT] held Section 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. Thus, the point of time when a digitally signed notice in the form of electronic record is entered in computer resources outside the control of the originator i.e. the assessing authority that shall the date and time of issuance of notice under section 148 read with Section 149 of the Act, 1961. We hold that mere digitally signing the notice is not the issuance of notice. Since the impugned notice under Section 148 of the Act, 1961 was issued to the petitioner on 06.04.2021 though e-mail, therefore, we hold that the impugned notice under section 148 of the Act, 1961 is time barred. Consequently, the impugned notice is quashed. Keeping in view the aforesaid judgment, this Court is of the view that the present batch of matters requires detailed examination. This Court is of the view that it would not be possible to pass a judgment prior thereto. Accordingly, proceedings pursuant to the impugned reassessment notices are stayed till further orders.
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