Notices digitally signed on 31.03.2021 but served on or after 1.4.2021: Delhi High Court stayed the reassessment proceeding
Hon’ble Delhi High Court in a batch of matters (relating to section 148 notices where notices are digitally signed on 31.03.2021 but served on or after 1.4.2021), has stayed the reassessment proceedings in the cases which have preferred writ against such notices till further orders. When is notice is said to be issued shall be the point of debate in the matter. IT Act 2000 to play a decisive role.
