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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
Ramadoss Srikanthi – Appellant
Versus
Assistant Commissioner of Income Tax, Circle 2(1), Cuddalore, II Floor, Cuddalore Income Tax Officer, Soorappa Naicken Chavadi, Cuddalore – Respondent
ORDER :
(C. SARAVANAN, J.)
In this writ petition, the petitioner has challenged the following Notice(s) and Order as detailed below:-
| Sl. No. | Date | Details | Assessment Year |
| 1. | 31.03.2021 | Impugned Section 148 Notice as in force till 31.03.2021. | 2015-2016 |
| 2. | 30.07.2022 | Impugned Order passed under Section 148-A(d) of the Income Tax Act, 1961 | |
| 3. | 30.07.2022 | Impugned Section 148 Notice as in force with effect from 01.04.2021. |
2. The first mentioned Impugned Notice dated 31.03.2021 was issued under Section 148 of the INCOME TAX ACT , 1961 as in force till 31.03.2021. It was however reportedly served on the petitioner on 12.04.2021.
3. It was deemed to be a notice issued under Section148A(b) of the INCOME TAX ACT , 1961 as in force with effect from 01.04.2021 in terms of the decision of the Hon'ble Supreme Court in “ Union of India and others Vs. Ashish Agarwal , 2022 SCC Online SC 543” rendered on 04.05.2022.
4. The Hon'ble Supreme Court in “ Union of India and others Vs. Ashish Agarwal , 2022 SCC Online SC 543”, summarized the legal position as follows:-
“24. There appears to be genuine non-application of the amendments as the officers of the Revenue may have been under a bona fide belief that the amendment
The notices under the amended Income Tax Act are valid even if previously invalid notices existed, provided conditions of procedural compliance and limitation exclusions are met.
Reassessment notices u/s 148 issued beyond surviving TOLA time limits post-Ashish Agarwal exclusions are invalid and quashed.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
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