Section 148A notice e-signed on 31.03.2021 but mailed on 16.04.2021 is invalid

Yuvraj S/O Late Sukhvir Singh Jain Vs ITO (Madhya Pradesh High Court)

Newly inserted section 148-A now specifically provides for issuance of a notice if the Assessing Officer takes a decision to initiate re­assessment and therefore, a procedure has been laid down under section 148-A which is required to be adhered to by the Assessing Officer after 1/04/2021 i.e. the date on which the Finance Act, 2021 came into force.

Though in the notice which was issued to the petitioner herein, the dat

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