Petitioners challenged validity of e-notices issued under section 148 which were received by petitioners on or after 1-4-2021. Said notices were dated 31-3-2021 or before and were also digitally signed on or before 31-3-2021-It was held  that Allahabad High Court in case Daujee Abhushan Bhandar (P.) Ltd. v. UOI (2022) 136 taxmann.com 246 (All.)(HC)  held that point of time when a digitally signed notice in form of electronic record would be entered in computer resources outside control of originator i.e. Assessing Officer, that shall be date and time of issuance of notice under section 148 read with section 149-Whether, therefore, following said judgment mere digitally signing of notice would not be issuance of notice and impugned notices would be said to be digitally issued on date when same were e-mailed to petitioner.Since deadline for passing assessment order in most cases was 31-3-2022, proceedings pursuant to impugned reassessment notices were to be stayed till further orders.