In a significant ruling, the Delhi High Court has clarified that the **dispatch date** of an income tax notice holds legal precedence over its **digital signature date**. This decision was rendered in the case of *Rajesh Chopra v. Income Tax Officer*, where the court upheld the validity of a reassessment notice dispatched on April 1, 2021, despite it being digitally signed on March 31, 2021. Key Highlights: * **Case Background**: The petitioner contested the reassessment notice under Section 148 of the Income Tax Act, arguing it was time-barred since it was digitally signed on March 31, 2021, but dispatched on April 1, 2021. * **Court's Interpretation**: The Delhi High Court emphasized that a notice is considered "issued" only upon its dispatch, not merely upon digital signing. This interpretation aligns with its earlier judgment in *Suman Jeet Agarwal v. Income Tax Officer*. * **Supreme Court Precedent**: The court relied on the Supreme Court's decision in *Union of India v. Ashish Agarwal*, which deemed notices issued under the unamended Section 148 between April 1 and June 30, 2021, as valid under the new Section 148A(b). * **Outcome**: The High Court upheld the reassessment notice, stating that procedural compliance with the new reassessment regime was maintained, and the notice's dispatch date was within the permissible period. This ruling underscores the importance of the actual dispatch date in determining the validity of income tax notices, providing clarity for both taxpayers and the Income Tax Department.