The Allahabad High Court recently ruled that simply digitally signing the notice as contemplated by Section 148 of the Income Tax Act does not constitute the issuance of notice and that the notice must be sent/dispatched to the income tax assessee via paper or electronic devices, and when so sent, that day is considered the
Section 148 IT Act: Merely Digitally Signing the Notice Won’t Amount to Issuance of Notice, Rules Allahabad HC
