9911796707
TMI Blog2017 (8) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... 'the Act') for the A.Y. 2009-10 and has made a prayer for quashing the same inter alia on the ground that the notice is barred by limitation as it was dispatched on 01.04.2016. The petitioner as an assessee had filed her income tax return for the A.Y. 2009-10. Her case was selected for scrutiny and after notice, an order of assessment was passed on 21.10.2011 u/s 143(3) of the Act. Thereafter, the impugned notice dated 31.03.2016 was issued u/s 148 of the Act, which was served on 02.04.2016 upon her. The argument of Sri R.R. Agarwal, learned Senior Counsel appearing for the petitioner is that though the notice was signed on 31.03.2016, but it was posted on 01.04.2016 and therefore it was issued after the expiry of the extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records produced by the Department, the dispatch register contains an entry at Serial No. 1931 showing the dispatch of a notice u/s 148 of the Act in the name of the petitioner. However, the petitioner in Paragraph 22 of the writ petition has denied the fact of dispatch of the said notice to be on 31.03.2016; rather in paragraph 36E she has stated that the notice was signed on 31.03.2010. It was send to Business Post Centre on 01.04.2016 and was posted on that date. In support, the petitioner has also filed a track report of the notice alleged to have been so send by the speed post as obtained from the official website of India Post. The said track report mentions that the said notice was booked from the Business Post Centre Sanjay Plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case also, the dispute was with regard to the issuance of notice u/s 148 of the Act and the limitation provided u/s 149 of the Act. The Division Bench of the Court held that merely signing of notice on a particular date cannot be equated with the date of issuance of the notice as contemplated u/s 149 of the Act. The notice therein was signed on the last date of limitation, i.e. 31.03.2010 and was actually handed over to the post office for the purposes of effecting service upon the assessee on 07.04.2010. The same is the situation in the case we are dealing with inasmuch 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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