Reassessment Quashed as Notice Uploaded After Limitation Due to Portal Glitch

Grid Solutions SAS Vs ACIT & Anr. (Delhi High Court)

The petitioner challenged reassessment proceedings initiated for the assessment year 2019–20 and sought quashing of the notices issued under Sections 148A(1), 148A(3), and 148 of the Income Tax Act, 1961. The reliefs sought included setting aside the notice dated 30 March 2025 under Section 148A(1), the order dated 30 June 2025 passed under Section 148A(3), and the reassessment notice dated 30 June 2025 under Section 148. The petitioner also sought interim protection pending disposal of the writ petition.

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