October 2022
Reassessment — Notice u/s 148 — Limitation — Doctrine of substantial compliance —Mere signing of notice is not sufficient — Date of issue would be date on which notice was served on assessee — Notice dated 31st March, 2018 served on assessee through e-mail on 18th April, 2018 for A.Y. 2011-12 — Notice barred by limitation — Order and notice set aside
By K. B. Bhujle, Advocate
45 Parveen Amin Bhathara vs. ITO
[2022] 446 ITR 201 (Mad.)
A.Y.: 2011-12
Date of order: 27th June, 2022
Ss. 147, 148 and 149 of ITA, 1961
Reassessment — Notice u/s 148 — Limitation — Doctrine of substantial compliance —Mere signing of notice is not sufficient — Date of issue would be date on which notice was served on assessee — Notice dated 31st March, 2018 served on assessee through e-mail on 18th April, 2018 for A.Y. 2011-12 — Notice barred by limitation — Order and notice set asideOn 18th April, 2018, the assessee writ petitioner received an e-mail from the Assessing Officer with a notice u/s 148 of the Income-tax Act, 1961 dated 31st March, 2018, proposing to reopen the assessment for the A.Y. 2011-12. The Assessee filed a writ petition and challenged the notice on the ground that the notice has been issued and served on 18th April, 2018, the date on which the limitation period of six years for reopening the assessment, came to an end.
The Single Judge Bench of the Madras High Court dismissed the writ petition by observing that it was sufficient if the notice u/s 148 of the Act had been signed and issued by the authority and that the delay in receiving the documents would not provide any ground for quashing the entire proceedings.
The Division Bench allowed the appeal filed by the assessee and held as under:
“i) U/s. 149 of the Income-tax Act, 1961 the issuan
