Allowing the petition the High Court observed that although the notice dated 30-6-2021 under section 148 of the Act bears an endorsement at the foot of the page that it has been digitally signed, it is inchoate, in the sense that it is not accompanied by a date. The date would have revealed when the digital signatures were appended on the notice.  Admittedly, the said notice was never physically delivered to the petitioner-assessee.  As such, the fact remains that service of the said notice under section 148 of the Act was affected on the petitioner only on 16-7-2021 through email, though the limitation period had already expired on 30-6-2021. Hence, the notice under section 148A(b) and the  order under section 148A(d) are quashed.  (AY 2014-15).