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RAJIV SHAKDHER, GIRISH KATHPALIA
Himanshu Infratech Pvt. Ltd. – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Girish Kathpalia, J. (Oral):
1. This petition, brought under Articles 226 & 227 of the Constitution of India assails the notice dated 30.06.2021 under Section 148A(b) of the Income Tax Act, coupled with notice dated 13.05.2022, communicating the relevant material and order dated 27.07.2022 under Section 148A(d) of the Act pertaining to the Assessment Year 2014-15. On service of notice, the respondent revenue entered appearance through Senior Standing Counsel and filed a counter-affidavit to resist the writ action. We heard learned counsel for both sides.
2. For convenience, the prayer clause of the petition is extracted below:
(I) Issue a writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing:
(a) the unsigned notice (purportedly) dated 30.06.2021 [served/ dispatched on 16.07.2021] issued under section 148, as it existed prior to substitution vide Finance Act, 2021 w.e.f. 01.04.2021, and now deemed to be notice under section 148A(b) of the Income Tax Act, 1961 (`the Act'),pursuant to judgment of the Hon'ble Apex Court in the case of Union of India vs. Ashish Agarwal, [2022]
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.
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
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.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
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