Income Tax Reassessment Notice Generated On Last Day Of Limitation But Uploaded Next Day Due To Portal Glitch Is Time-Barred: Delhi HC

The Delhi High Court recently found time-barred, an income tax reassessment notice generated by the Department on the last day of the limitation window but, issued to the assessee only a day after.The limitation period in the case at hand expired on June 30, 2025 (inclusive).The Income Tax Department claimed that the notice was generated on June 30, 2025 at 21:14:46 and signed on June 30, 2025...