Tax alert: Reassessment notice dispatched on last day but delivered the following day, not time barred has been saved
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Tax alert: Reassessment notice dispatched on last day but delivered the following day, not time barred
27 March 2024
The Madras High Court has rendered its decision that once a reassessment
notice is signed and delivered for being dispatched whether through post or
through e-mail, it is deemed to have been issued for the purpose of section 149
of the Income-tax Act, 1961 (ITA). Communication and delivery of such
communication can be on a date after it is issued.
