Section 148 : Reassessment – service of notice – date of digital signature and date of issuance and receipt.

9. Shreenath Finstock Private Ltd. Vs. Union of India & Ors.

WP (C) NO. 3526 OF 2022, Dated: 06/07/2026, (Bom)(HC)

AY 2013-14.

Section 148 : Reassessment – service of notice - date of digital signature and date of issuance and receipt.

The short ground on which the Notice u/s. 148 and the Assessment Order are challenged was that though the impugned Notice under Section 148 is dated 31st March 2021 and digitally signed on 31st March 2021, it was received by the Petitioner only on 1st April 2021 via e-mail dated 1st April 2021 at 5:51 a.m. If this be the case, then the re-assessment proceedings cannot continue under the unamended provisions of Section 148 of the Act and the same would have to comply with the provisions which were brought into effect by the Finance Act of 2021, which came into effect from 1st April 2021.

The Petitioner, pointed out that the impugned Notice issued under Section 148 of the Act was issued to the Petitioner via email. It was clear from the snapshot of the email that the Notice was received by the Petitioner only on 1st April 2021 at 5:51 a.m. He thus submitted that the date of issuance of the Notice must be considered as 1st April 2021 and, consequently, the Depar