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2017 (8) TMI 1510 - HC - Income TaxReopening of assessment - notice issued after the expiry of the extended period of limitation of six years - whether merely signing of notice on a particular date cannot be equated with the date of issuance of the notice as contemplated u/s 149? - "issue of notice" and "service of notice" - Held that:- As the notice was signed on 31.03.2016 and was handed over the the postal authorities for effecting service upon the petitioner on 01.04.2016 as per the track report of the India Post. There is no evidence otherwise on record to establish that the notice was handed over to the post office for effecting service upon the petitioner on 31.03.2016. In view of the aforesaid facts and circumstances of the case, we hold that the notice u/s 148 of the Act was issued to the petitioner beyond the last date of limitation prescribed and as such, is barred by time. - Decided in favour of assessee
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