India: Reassessment notice emailed on last day of limitation period held valid (court decision)

The time of the issuance of the notice, not the receipt of the notice, determined the validity of the notice.

Reassessment notice emailed on last day of limitation period held valid (court decision)

The Madras High Court held that a reassessment notice e-mailed and digitally signed by the tax authority on the last day of the limitation period was valid.

The case is: Malavika Enterprises v. CBDT.

The court found that once the notice was digitally signed and entered by the income tax authority in a computer resource outside its control, the notice would be considered issued. Further, the time of the issuance of the notice, not the receipt of the notice, determined the validity of the notice.

Read an April 2022 report [PDF 307 KB] prepared by the KPMG member firm in India

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.