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2023 (8) TMI 93 - HC - Income TaxValidity of Reopening of assessment - period of limitation - As argued notice u/s 148A(b) was dispatched on 16.07.2021 while the limitation period already stood expired on 30.06.2021 itself - HELD THAT:- The documents annexed as Annexure A to the petition are the notice dated 30.06.2021 u/s 148 addressed to the petitioner; email communication dated 16.07.2021 regarding delivery of the notice u/s 148; and a screenshot of the e-filing portal of the Income Tax Department reflecting uploading of the notice 16.07.2021. It would be significant to observe that although the notice dated 30.06.2021 u/s 148 bears an endorsement at the foot of the page that it has been digitally signed, it is inchoate, in the sense that it is not accompanied by a date. The date would have revealed when the digital signatures were appended on the notice. Admittedly, the said notice was never physically delivered to the petitioner/assessee. As such, the fact remains that service of the said notice u/s 148 of the Act was affected on the petitioner only on 16.07.2021 through email, though the limitation period had already expired on 30.06.2021. In the cases titled M/s Vinayak Services Pvt. Ltd . [2022 (12) TMI 1424 - DELHI HIGH COURT]; Pawan Kumar Gupta[2023 (2) TMI 1172 - DELHI HIGH COURT] and Usha Gupta [2023 (2) TMI 1171 - DELHI HIGH COURT] under similar circumstances, allowed the writ petitions and quashed the notices u/s148A(b) as well as orders u/s148A(d) of the Act, impugned therein. The impugned notice under Section 148A(b) and the impugned order under Section 148A(d) of the Act are quashed - Decided in favour of assessee.
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