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Daujee Abhushan Bhandar Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
1. Heard Sri. Dhruv Agarwal, learned Senior Advocate, who on our request assisted the Court as Amicus curiae and also heard Sri. Abhinav Mehrotra and Sri. Kapil Goel, learned counsel for the petitioner and Sri. Gaurav Mahajan, learned Senior standing counsel for the respondents i.e. Income Tax Department.
2. Briefly stated facts of the present case are that the petitioner is a regular assessee. It filed its return of Income under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act 1961”) on 29.09.2013 for the Assessment Year 2013-14 and the assessment was completed.
3. Subsequently, the Assessing Authority attempted to initiate proceedings under Section 148 of the Act, 1961. For this purpose, a notice under Section 148 of the Act, 1961 for the Assessment Year 2013-14 was digitally signed by the Assessing Authority on 31.3.2021. It was sent to the assesses through e-mail and e-mail was undisputedly received by the petitioner on his registered e-mail I.D. on 06.04.2021. The limitation for issuing notice under Section 148 read with Section 149 of the Act, 1961 was upto 31.03.2021 for the Assessment Year 2013-14.
4. Under the circumstances, the petiti
Section 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. Thus, t....
Notices issued for tax assessments must comply with procedural mandates of applicable law; non-compliance renders the assessment invalid.
An Assessing Officer may issue jurisdictional notice under Section 148 only after the Prescribed Authority under section 151 of the Act records his satisfaction that it is fit case for issue of notic....
Unsigned notice u/s.148 without issuing authority's signature violates mandatory Section 282A(1), rendering it void ab initio and depriving jurisdiction for reassessment, regardless of electronic mod....
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