TMI Blog2023 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... l 31.03.2021. The second notice issued to the petitioner is dated 07.04.2021. If notice issued on the later dated on 07.04.2021 is considered valid, the trajectory of the Assessment has to be completed in accordance with the new regime with effect from 01.04.2021 in terms of the decision of the Hon'ble Supreme Court in Union of India vs. Ashish Agarwal, [ 2022 (5) TMI 240 - SUPREME COURT] On the other hand, if the notice was issued to the petitioner on 31.03.2021, the question of either challenging the notice dated 30.03.2021 issued u/s 148 or the consequential Assessment Order dated 30.03.2022 cannot be countenanced and therefore the Writ Petitions have to be dismissed. Therefore, the argument of petitioner that the notice issued on 30.03.2021 under Section 148 of the Income Tax Act, 1961 cannot be construed to be a notice in the eye of law because it was not signed cannot be countenanced in the light of Rule 127A of the Income Tax Rules, 1962. In the annexure to the notice issued under Section 142(1) to the petitioner on 16.08.2021, it is confirmed that the notice was served on the petitioner on 07.04.2021. Although the reference to the date of the notice has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.03.2022 for the Assessment Year 2013-2014 based on the notice dated 30.03.2021 issued under Section 148 of the Income Tax Act, 1961 and impugned Notice dated 07.04.2021 for the same Assessment Year 2013-2014 are unsustainable as they are neither signed and have been simply uploaded and transmitted to the petitioner for the first time on 15.04.2021 after Section 148A was inserted of the Income Tax Act, 1961 with effect from 01.04.2021. 4. It is submitted that at best the new procedure under the new regime under Section 148A of the Income Tax Act, 1961 ought to have been followed as held by the Hon'ble Supreme Court in Union of India vs. Ashish Agarwal , (2022) 444 ITR 1. 5. If it is the case of the respondent that the impugned notice dated 31.03.2021 and 07.04.2021 were issued under Section 148 of the Income Tax Act, 1961 on 07.04.2021 they were to be treated as notice issued under Section 148A of the Income Tax Act, 1961, as held by the Hon'ble Supreme Court in Union of India vs. Ashish Agarwal , (2022) 444 ITR 1. Consequently, it is submitted that the Impugned Assessment Order dated 30.03.2022 is liable to be quashed. 6. The learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the assessee. ...... 25.23 We therefore answer question no.(I) in negative against the Department and hold that the impugned Notices dated 31st March, 2021, which were despatched on 1st April, 2021, or thereafter, would not meet the test of 'issued' under Section 149 of the Act of 1961 and would be time barred, unless saved by the judgment of the Supreme Court in Ashish Aggarwal (supra). 8. Hence, it is submitted that the proceedings initiated vide notice dated 30.03.2021, which was despatched on 15.04.2021 was liable to be interfered with. As far as the subsequent notice that was issued on 07.04.2021 is concerned, it is barred under law in terms of the decision of the Hon'ble Supreme Court in Union of India vs. Ashish Agarwal , (2022) 444 ITR 1. 9. It is therefore submitted that although the period over laps with the time when the country was under the partial lockdown, the relaxation of time / limitation by the decisions of the Hon'ble Supreme Court and Taxation and other Laws (Relaxation of Certain Provisions), Ordinance, 2020 and The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, in view of outb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. Hence, there is no irregularity in the proceedings initiated thus so far. Hence, he prays for dismissal of the Writ Petition. 15. It is submitted that the petitioner has received the notice dated 07.04.2021 on the following date, which was also acknowledged by the petitioner on the 9th of April 2021. It is submitted that the notice dated 30.03.2021 was despatched only subsequently on 15.04.2021 by bulk email sent at 12.10.30 A.M., which corresponds to pg.no. 102 of the petitioner's typed set of papers. 16. The learned Senior Standing Counsel for the respondents would submit that at the time of issuing notices under Section 148 of the Income Tax Act, 1961, COVID 19 pandemic was at its peak, due to which the regular functioning of the Income Tax Department was affected and disrupted. 17. It is further submitted that due to lack of man power, many notices were delayed by a week's time. However, with difficulties, the Income Tax Department had issued notice dated 30.03.2021 to the petitioner which was mailed and dispatched through to the assessee on 07.04.2021. Subsequent notice dated 07.04.2021 was sent to the assessee through e-mail on 15.04.2021. 18. It is fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s respective High Courts shall be deemed to have been issued under Section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of Section 148A(b). the assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; ii. The requirement of conducting any enquiry, if required, with the prior approval of specified authority under Section 148A(a) is hereby dispensed with as a one-time measure vis-a-vis those notices which have been issued under Section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; iii. The assessing officers shall thereafter pass orders in terms of Section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d office of such income-tax authority- (i) is printed on the e-mail body, if the notice or other document is in the email body itself; or (ii)is printed on the attachment to the e-mail, if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authority; (b)in case of an electronic record, if the name and office of the income-tax authority- (i) is displayed as a part of the electronic record, if the notice or other document is contained as text or remark in the electronic record itself; or (ii) is printed on the attachment in the electronic record, if the notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website and the procedure, formats and standards for ensuring authenticity of the communication. Explanation: For the purposes of this rule, the expressions- (i) electronic mail and electronic mail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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