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2022 (10) TMI 237 - DELHI HIGH COURTValidity of reopening of assessment - Section 148 notice sent through speed post, which bears the DIN & Notice No which does not exist on the ITBA Portal - as stated no record of the said DIN is available on the ITBA portal and no explanation for this has been offered in the counter affidavit, giving rise to the apprehension that it is not genuine - HELD THAT:- In view of the explanation provided by ADIT, ITBA, in its e-mail it is evident that the Section 148 notice sent to the petitioner by speed post as well as the Section 148 notice available on the ITBA portal and sent by email, though bearing distinct DINs are genuine. Pertinently, the contents of the said notices are also identical. The print of the emails comprising of seven (7) pages are taken on record. No cause for initiating any action arises in the present application and the same is disposed of. Period of limitation to issue notice - whether date of issuance of the impugned notices should be considered for the purpose of determining limitation and not the date of preparation or generation? - HELD THAT:- This Court finds that there is a disputed question of fact, while the petitioner has produced record indicating that the impugned notice was sent for despatch through speed post on the 2nd of April, 2022, the Department has produced record wherein it is indicated that the notice was sent for despatch through speed post on the 31st of March 2021 itself. Therefore, the matter is disposed of with the direction to the Assessing Officer to verify the records produced by both the parties and determine the date of issuance on the basis of the law laid down in RK Upadhyay [1987 (4) TMI 5 - SUPREME COURT] If the AO upon verification finds that the notice under Section 148 was handed over for to the postal office on 31st of March, 2021, for dispatch then the reassessment proceedings would be initiated under the old regime of Section 148 proceedings, i.e., as it stood before the amendment of Finance Act, 2021. Accordingly, the AO is directed to determine the aforesaid date of despatch within four (04) weeks and if such date of issuance is determined to be 31stMarch 2021, thereafter, complete the reassessment proceedings within twelve (12) weeks as per the procedure as its existed prior to amendment. If upon verification, it is determined by the AO that the impugned notice was handed over to the postal office on or after 1st of April, 2021, for despatch the said notice will be construed as notice under Section 148A(b) and the directions of the Honorable Supreme Court in the matter of Union of India v. Ashish Aggarwal, [2022 (5) TMI 240 - SUPREME COURT] would apply mutatis mutandis.
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