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
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