HC held that the digital notice signed on 31.03.2021 but emailed ...

Digital Notice Dispatched One Day Later Does Not Invalidate Tax Reassessment Proceedings Under Section 147/149

June 2, 2025

Case Laws Income Tax HC

HC held that the digital notice signed on 31.03.2021 but emailed and dispatched on 01.04.2021 did not vitiate reassessment proceedings under Section 147/149 of the Income Tax Act. The court determined that jurisdictional notice requirements were technically met, and subsequent steps taken by revenue authorities were valid. Despite potential procedural irregularities, the court dismissed the petitioner's challenge, affirming the reassessment proceedings as legally sustainable based on recent Supreme Court precedents regarding notice issuance and jurisdictional requirements.

View Source

← Previous Next →

HC held that the digital notice signed on 31.03.2021 but emailed ...

Digital Notice Dispatched One Day Later Does Not Invalidate Tax Reassessment Proceedings Under Section 147/149

June 2, 2025

Case Laws Income Tax HC

You may also like:

HC invalidated reassessment proceedings against the assessee, finding procedural irregularities in notice issuance. The order under Section 148A(d) was determined to be...

Reopening of assessment u/s 147 - period of limitation - Once the notice under Section 148 of the Act is issued within the period of limitation by despatching the notice...

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

HC held that the second Section 148 notice was issued beyond the statutory limitation period of four years from the end of AY 2016-17. The first Section 148 notice was...

HC invalidated reassessment proceedings against the petitioner under Section 148A, finding a critical procedural defect. The AO's notice failed to substantiate the claim...

HC ruling on tax reassessment for AY 2014-2015: The court held that the reassessment notice under Section 148 was invalid. The AO's reopening of assessment was deemed a...

HC held that despite considering three block periods of limitation exclusion as per SC precedents, the re-assessment notice dated 23 July 2022 exceeded statutory...

Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence...

ITAT adjudicated a tax reassessment case involving procedural irregularities in notice service. The tribunal found that the Revenue department failed to substantiate...

This judgment deals with the validity of reassessment notices issued u/s 148 of the Income Tax Act between July and September 2022, in light of the Tax Ordinance and the...

Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

The ITAT invalidated digital evidence seized during a search operation, specifically a pendrive, as inadmissible under Section 65B of the Indian Evidence Act. The...

Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - initiation of reassessment proceedings u/s.147 of the Act, issuance of notice u/s.147...

HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

Quick Updates: