Point of Law: Section 148 of the Act denotes 'issue of notice where income has escaped assessment'. Once the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment, then he is empowered to issue notice

Judgment :-

(Prayer: WP No.13425 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009607803(1) in PAN.No.ABSPT8049H for AY 2011-2012, dated 31.03.2018, issued on 02.04.2018 and received on 04.04.2018 by Speed Post and quash the same as illegal and barred by limitation.

WP No.13431 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009570255(1) in PAN.No.AAZPG3706E for AY 2011-2012 dated 30.03.2018, issued on 02.04.2018 and received on 03.04.2018 by Speed Post and quash the same as illegal and barred by limitation.

WP No.13432 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009575753(1) in PAN.No.ABTPT0016D for AY 2011-2012 dated 30.03.2018, signed on 31.03.2018, issued on 02.04.2018 and received on 04.04.2018 by Speed Post and quash the same as illegal and barred by limitation.

WP No.11399 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in PAN.No.ADJPB8188J/NCW 12(3)/11-12 dated 31.03.2018, attached with email dated 18.04.2018 and quash the same as illegal and barred by limitation.)

Common Order

1. WP Nos.13425, 13431 and 13432 of 2018 are filed challenging the notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act', in short) for reopening of the assessment.

2. The very notice itself is challenged in WP Nos.13425, 13431 and 13432 of 2018 mainly on the ground of limitation.

3. The learned counsel, appearing on behalf of the writ petitioners in WP Nos.13425, 13431 and 13432 of 2018 mainly contended that the notice under Section 148 of the Act had not been served on the petitioners before the last date as per the provisions of the Act. In fact, notice had franked in the concerned Post Office only after the last date and therefore, the very issuance of notice is bad in law.

4. To substantiate the said contentions, the learned counsel for the petitioners in WP Nos.13425, 13431 and 13432 of 2018 relied on Section 27 of the General Clauses Act, 1897, wherein the meaning of 'Service by Post' is defined and the same reads as under:-

27. Meaning of service by post.—Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression “serve” or either of the expressions “give” or “send” or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.”

5. Referring the abovesaid Section 27 of the General Clauses Act, the learned counsel for the petitioners in WP Nos.13425, 13431 and 13432 of 2018 reiterated that the service shall be deemed to be effected by properly addressing, prepaying and posting by Registered Post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.

6. Thus, it is not sufficient to establish that the respondents have served the letter on the last date, but it is to be established that the letter containing the notice served on the assessee on the last date. However, in WP Nos.13425, 13431 and 13432