Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 IT Act | Dispatch Before 01.04.2021 Mandatory to Sustain Old Regime Reassessment: ITAT Delhi
ITAT Delhi quashes reassessment proceedings where the Section 148 notice was generated on the ITBA portal before 31.03.2021 but dispatched post-deadline, reinforcing that mere portal generation is insufficient without actual dispatch. The ruling sets a critical precedent for procedural compliance in reassessment cases under the pre-2021 regime, impacting taxpayers and revenue authorities alike.