Article

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. 

Did you find this useful?