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DEVASHIS BARUAH
Nalinaksha Sarma, S/o- Lt. L. K. Sarma – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
Heard Mr. D. Upamanya, the learned counsel appearing on behalf of the writ petitioner. Mr. S.C. Keyal, the learned Standing Counsel appears on behalf of the respondent Nos. 1, 2, 3, 4 and 5.
2. The present writ petition has been filed challenging the notice dated 15.03.2022 issued under Section 148A (b) of the Income Tax Act 1961, for short (‘the Act of 1961’); the order dated 31.03.2022 passed under Section 148A (d) of the Act of 1961, as well as all consequential actions in pursuance to the order dated 31.03.2022.
3. From the materials on record, it appears that on 15.03.2022, a notice was issued under section 148A (b) of the Act of 1961, asking the petitioner to show cause as to why a notice under Section 148 of the Act of 1961 should not be issued in view of the details contained in Annexure A to the said notice dated 15.03.2022. It is pertinent to mention that the said notice was issued in connection to the Assessment Year 2015-16.
4. A perusal of Annexure A to the said notice dated the 15.03.2022, reveals that information were gathered from the inside portal for the financial year 2014-15, that there were various deposits in the form of TDS statement, time deposit as w
The issuance of notice under Section 148A(b) was barred by limitation, violating the requirement for a reasonable opportunity to respond.
The issuance of notice under section 148 was ruled invalid as it was beyond the limitation period specified under the previous regime, making the reassessment void ab initio under Income Tax Act.
provisions of Section 149(1) of the Act of 1961 are plain and unambiguous. Bare reading of clause (a) of sub-section (1) of Section 149 leaves no manner of doubt that normal period of limitation for ....
Notices issued under Section 148 of the Income Tax Act beyond the limitation period are illegal and void, leading to the quashing of all consequential orders.
The main legal point established in the judgment is the significance of adhering to the procedure prescribed under Section 148A of the Income Tax Act, 1961 before initiating reassessment proceedings.....
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