Notices for reopening assessments issued beyond limitation period are invalid, and jurisdictional challenges can be maintained despite availability of alternative remedies.

ORDER :

M. NAGAPRASANNA, J.

These petitions twins in their grievance and identical in their legal challenge, are conjoined for adjudication, for the issues they raise and notices they assail are cast from the same mould. What emerges before this Court is not merely contest over set of statutory provisions of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short), but over the very reach of jurisdiction. Since facts are common, facts as obtaining in Writ Petition No.52319 of 2019 would be narrated.

2. The petitioner, a Public Limited Company is before this Court calling in question the notice dated 29-03-2019 issued by the 1^st respondent/Joint Commissioner of Income tax (OSD) under Section 148 r/w Section 150 of the Act, inter alia.

3. Shorn of unnecessary details, facts germane, are as follows: -

3.1. The petitioner is said to be engaged in the business of development and export of software. The Transfer Pricing Officer passed an order under Section 92CA of the Act in the name of one M/s Aztecsoft Limited, a Company that existed prior to the merger with the present petitioner M/s Mindtree Limited, which is now further merged with Larsen & Toubro Infotech Limited with effect from 15-11-2022 and is now rechristened as ‘LTIMindtree Limited’. The Assessing Officer then passes an order under Section 143 (3) with respect to Section 144C of the Act again in the name of merged Company M/s Aztecsoft Limited. The petitioner calls this in question before the Income Tax Appellate Tribunal (‘the Tribunal’ for short) seeking quashment of final assessment order passed under Section 143 (3) r/w Section 144C of the Act.

3.2. The Tribunal quashes the order reserving liberty to the revenue to take action in accordance with law. Pursuant to the said order, a notice is issued under Section 148 r/w 150 of the Act proposing to reopen assessment of the petitioner for the assessment year 2008-2009. The petitioner objects to the same before the 1^st respondent to consider the original return filed under Section 139, as the return was in response to a notice issued under Section 148 r/w Section 150 of the Act for the assessment year 2008-2009. In return comes a second notice intimating the petitioner to file fresh return in the name of the present Company.

3.3. The petitioner again appears before the 2^nd respondent, files objections, as the e-filing portal cannot be accessed due to impossibility of filing a return on the e-filing portal, as the notice was for the assessment year 2008-2009 and by the time the notice was issued, 10 years had elapsed. The petitioner, files objections/reply to the notice issued under Section 148 r/w Section 150 of the Act. A communication then comes about furnishing reasons recorded for reopening the assessment on 22-10-2019, thereby declining to accept the objections or reply to the notice so issued as aforesaid. A notice then comes about on 23-10-2019 under Section 143 (2) to which the petitioner also files objections, which comes to be overruled on 04-12-2019. Therefore, the petitioner is before this Court calling in question the notices so issued on 29-03-2019 reopening the assessment for the year 2008- 2009, as being contrary to law and lacking in jurisdiction.

4. Heard Sri K.K. Chythanya, learned senior counsel appearing for the petitioner and Sri Ravi Raj Y.V., learned counsel appearing for the respondents.

5. The learned senior counsel Sri K.K. Chythanya appearing for the petitioner would vehemently contend that the bar under Section 149 of the Act operates, as the maximum period which is available for reopening of an assessment is 4 years, which is extendable by 2 years on certain circumstances. In the case at hand, the notices are issued on 29-03-2019 for reopening an assessment for the assessment year 2008-2009, which is undoubtedly 10 years old. He would submit that the revenue has taken shelter under Section 150 of the Act which deals with a provision for cases where assessment is in pursuance of an or