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RAJIV SHAKDHER, TARA VITASTA GANJU
Pawan Kumar Gupta – Appellant
Versus
Income Tax Officer, Ward 11(1) – Respondent
JUDGMENT
TARA VITASTA GANJU, J. (Oral):
1. The present Writ Petition has been filed inter-alia challenging the notice issued under Section 148 of the Income Tax Act, 1961 [hereinafter called "the Act"] dated 30.06.2021 [hereinafter called "the Impugned Notice"] received by the petitioner on 16.07.2021, on the ground that it is not in accordance with the new regime introduced by the Finance Act, 2021, being barred by limitation and hence, illegal and invalid in the eyes of law. The impugned notice relates to Assessment Year (AY) 2013-14.
2. Based on the impugned notice, an order dated 29.06.2022 under Section 148A(d) of the Act was passed against the petitioner.
3. Learned counsel for the petitioner, Mr Ajay Wadhwa, submits that the time period available to the respondent/revenue to issue notices under the erstwhile Section 148 of the Act, was up to 30.06.2021. Since the impugned notice, although dated 30.06.2021 was served on 16.07.2021, the proceedings initiated are barred by time. In support of his plea, Mr Wadhwa relies upon the Judgment of a Coordinate Bench in the matter of Suman Jeet Agarwal v. Income Tax Officer, 2022 SCC OnLine Del 3141 and also the order passed by this B
The impugned notice was found to be barred by limitation and contrary to the view taken by the Court in similar cases, leading to its setting aside.
The impugned notice was set aside due to being barred by limitation and contrary to the view taken by the Court in previous cases.
The main legal point established is that the delay in issuance of a notice beyond the limitation period and the inchoate nature of a digitally signed notice can lead to the quashing of the notice and....
Notices issued beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
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