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2021 (1) TMI 285 - AT - Income TaxReopening of assessment u/s 147 - Delay in issuing notice - time limit for issue of notice - no ntoice within this time stipulated under section 151 - HELD THAT:- Notice sent by email is not to correct address of the assessee; that there is no evidence to clinch the issue that such notice was dispatched anytime on or before 31/3/2017 inasmuch as not only there is discrepancy in the dates of dispatch as pleaded by the postal Department in their letter as well as the AO; and that even if we go by the Russian of the learned Assessing Officer such notice was dispatched by speed post only on 1/4/2017 and not before. The speed post booking list maintained by the Department is of no use in this matter because there is discrepancy with respect to the SPA number and also the SPA numbers that followed this particular entry are not in the immediate proximity of this particular ED481673181IN and also that they are corrected SPA numbers with 9 numericals. Viewing from any angle there is no convincing material before us to believe that the notice was dispatched at any time earlier to 1/4/2017, let alone the letter dated 5/12/2017 issued by the postal Department to say that the notice was handed over to the postal Department to be sent by speed post only on 30/6/2017 is not to be believed. On this factual situation, while applying the law laid down in the case of Kanubhai M Patel [2010 (7) TMI 704 - GUJARAT HIGH COURT], we find that it is only 1/4/2017 that has to be taken as the date of dispatch because that is the date on which the notice is shown to have been handed over to the postal department for service. No material to rebut this conclusion is emanating from any independent source. For these reasons we hold that there is no notice that was issued in this matter well within this time stipulated under section 151 of the Act and the proceedings are barred by limitation. On this score the assessee is entitled to seek the crashing of proceedings under section 147 of the Act. We therefore, hold that the assessment order under section 147/143(3) of the Act cannot be sustained. Appeal of assessee allowed.
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