9911796707
TMI Blog2022 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... d to stay the assessment proceedings pursuant to the reassessment notices, the AO being unaware of the said order had passed the assessment order in this case on 26th March, 2022. He states that no recovery proceedings were initiated in furtherance of the said assessment order and they were kept in abeyance till further orders of this Court. He states that as per the AO, the impugned Section 148 notice had been issued on 31st March, 2021, and in this regard he seeks to place reliance on the speed post booking receipt filed along with the counter affidavit. He states that in these facts, Revenue may be permitted to initiate recovery and penalty proceedings in furtherance of assessment order dated 26th March, 2022. 3. In reply, learned counsel for the Petitioner, who appears on advance notice states that the assessment order dated 26th March, 2022 is null and void since it is contrary and in direct conflict with the stay order dated 24th March, 2022. He further states that the action of the AO in completing the assessment proceedings is also in violation of the direction issued by the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO, [2002] 125 Taxman 963 (SC) because the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Ramesh Kumar Jain, Advocates. Respondent Through : Mr. Sanjay Kumar, Senior Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): CM APPL. 13497/2022 Exemption allowed, subject to all just exceptions. Accordingly, this application is disposed of. CM APPL. No. 26039/2022 The said application has been filed by the petitioner contending that the Section 148 notice served through Speed Post and the notice available on the ITBA Portal bear distinct Document Identification Numbers ('DIN'). It is contended that upon verification it was found that the Section 148 notice sent through speed post, which bears the DIN & Notice No: ITBA/AST/S/148/2020-21/1032022972(1) does not exist on the ITBA Portal. It is stated that 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. It is stated that the Section 148 Notice available on the ITBA Portal bears a distinct DIN & Notice No: ITBA/AST/S/148/2020-21/1032075144(1). The learned Senior Standing Counsel for the Respondent/Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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. Accordingly, no cause for initiating any action arises in the present application and the same is disposed of. W.P.(C) 4511/2022, CM APPLs. 13496/2022 (for stay) & 18486/2022 (for quashing assessment order) 1. Present writ petition has been filed challenging the validity and legality of notices dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 ('Act of 1961') for Assessment Year ('AY') 2013-14. 2. Learned counsel for the petitioner has stated that the impugned notice dated 31st March 2021 with DIN & Notice No: ITBA/AST/S/148/2020-21/1032075144(1) was issued after 31st March, 2021 vide email. The petitioner received the said e-mail, with the manually signed impugned notice attached, on 30th June, 2021. The petitioner has also stated that an unsigned copy of the impugned notice was also uploaded on the ITBA portal. 3. It is further stated that another notice under Section 148 with a distinct DIN & Notice No: ITBA/AST/S/148/2020-21/1032022972(1) dated 31st March, 2021, for the same AY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N is generated on the ITBA portal. 9. The petitioner found this counter affidavit filed by the ITO to be false and misleading and the Application No. 26039 of 2022 under Section 340 of Criminal Procedure Code, 1973, was filed before this court. The said application has been disposed of vide this order. The issue of notices bearing distinct DIN has been dealt with while disposing of the aforementioned application. 10. We have heard the learned counsel for both the parties and perused the paper book. 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 (supra). 10.1. There is no dispute that the assessment order dated 26th March, 2022, was passed in contravention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
