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R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
Parveen Amin Bhathara – Appellant
Versus
Income Tax Officer, Chennai – Respondent
JUDGMENT
(Prayer: Appeal filed under Clause 15 of The Letters Patent against the order dated 26.04.2021 passed by the learned Judge of this court in W.P. No. 11399 of 2018.)
R. Mahadevan, J.
1. Aggrieved by the order of dismissal dated 26.04.2021 passed by the learned Judge in WP.No.11399 of 2018, the appellant / writ petitioner / assessee has come up with this writ appeal.
2. In the writ petition, the appellant sought to quash the reassessment notice dated 31.03.2018 issued by the respondent on the ground of limitation. Originally, she filed her return of income in Form ITR-V for the assessment year 2011-2012 on 27th July 2011. She also submitted her return of income for the subsequent assessment years and lastly for the assessment year 2017-2018, electronically, which were duly acknowledged by the respondent. While so, after a lapse of more than six years from the date of submission of return of income for the assessment year 2011-2012, the appellant received an e-mail dated 18.04.2018 sent by the respondent attaching therewith a notice dated 31.03.2018 issued under section 148 of the Income Tax Act, 1961, (in short, “the Act”) in exercise of the powers conferred under Section 147 of
S.148 notice issued after 6-year limitation period under unamended S.149 is invalid; reassessment quashed.
The issuance of a notice under Section 148 of the Income Tax Act is barred by limitation if it exceeds the time limits specified in Section 149, as reaffirmed by the court.
Reassessment notices issued beyond the statutory period are void ab initio and the procedural compliance must be strictly followed under the Income Tax Act.
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