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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, CJ., G.M. MOHIUDDIN
Cyberabad Citizens Health Services Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenges to assessment order and rectification procedures. (Para 2 , 3 , 5) |
| 2. arguments regarding issuance of notice under economic considerations. (Para 4 , 6 , 7) |
| 3. court's observations on procedural validity and precedent. (Para 8 , 9 , 10 , 19) |
| 4. conclusion regarding the bar on reopening assessment beyond limitation. (Para 17 , 20) |
ORDER :
Heard Mr. T. Suryanarayana, learned Senior Counsel representing Ms. K. Srilatha, learned counsel for petitioner and Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appearing for respondents.
2. Notice under Section 148 of the Income-tax Act, 1961 (for short ‘the Act’) dated 22.04.2024 and order passed under Section 148 A(d) of the Act also dated 22.04.2024, are under challenge in the instant Writ Petition.
3. The matter relates to the Assessment Year 2017-18. An Assessment Order in respect of the petitioner’s return of income was passed by the Income Tax Officer, Ward 1(1), Hyderabad, on 20.12.2019 making additions under Section 68 of the Act. Thereafter, the Income Tax Officer passed an order dated 23.12.2019 under Section 154 of the Act read with Section 143(3) of the Act rectifying a typo
The reopening of assessment notice under Section 148 is barred by limitation if issued beyond the established time frame as per amended Section 149.
Notice u/s 148 for AY 2015-16 beyond 6-year old regime limit cannot be issued post-Finance Act 2021; first proviso bars it independently, unaffected by fifth/sixth provisos excluding s.148A time. (32....
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