Issuance Of Notice To Unrelated Mail Address Does Not Constitute Due Despatch: Delhi High Court

The Delhi High Court has held that the issuance of e-mail-attaching electronic notice to an unrelated e-mail address does not constitute due despatch and, therefore, the notices cannot be said to have been issued on 31st March 2021.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that since an authenticated copy of the notice was placed on the. The Delhi High Court has held that the issuance of e-mail-attaching electronic notice to an unrelated e-mail address does not constitute due despatch and, therefore, the notices cannot be said to have been issued on 31st March 2021. With effect from 1st April 2021, under the amended Section 149 of the Income Tax Act of 1961, reassessment could be initiated within 3 years from the end of the relevant AY. Thus, under amended Section 149 as on amended Section 149 of the Income Tax Act of 1961, reassessment could be initiated within 3 years from the end of the relevant AY.