Case Law Analysis
|Chhattisgarh High Court
Section 148 IT Act | Electronic Notice Issuance Requires Actual Dispatch via ITBA Portal, Not Mere Digital Signing : CGHC
Chhattisgarh High Court sets aside a reassessment order where the tax notice under Section 148 was digitally signed but not dispatched through the ITBA portal before the 31.03.2021 cutoff. The ruling mandates strict compliance with electronic dispatch protocols, impacting faceless assessment proceedings and limitation periods for reassessment notices.