TMI Blog2023 (12) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... thout considering these facts, the AO passed the Assessment Order on 23.03.2022. Therefore, based upon the notice issued u/s 148 on 31.03.2021, the impugned assessment order came to be passed by the respondents, which, in the opinion of this Court it was passed without any authority and the same is barred by limitation and hence the same is liable to be set aside. However, considering the submissions made on behalf of the respondents and in the interest of revenue, without directing the respondents to venture upon issuing fresh notices u/s 148A, in the interest of revenue, this Court feels that the impugned notice under Section 148 of the Act issued to the petitioner, shall be deemed to have been issued u/s 148A of the Act as amended by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 without digital or manual signatures. Therefore, it is barred by limitation. All these grounds have been raised before the Assessing Authority. However, without considering the said grounds, the assessment order has been passed on 23.03.2022. 3. Dr.B.Ramaswamy, learned Senior Standing Counsel appearing on behalf of the respondents vehemently opposed the contentions of the petitioner, by stating that the notice was issued well within the period of limitation i.e., on 31.03.2021 and it was uploaded on the same day. Thereafter, the said notice was sent by e-mail on 01.04.2021 and also sent by way of registered post on 01.04.2021. In this regard, he had also produced the proof of affidavit appended along with counter affidavit. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2021 by post as well as by e-mail and the notice was not signed in the digital copy. In general, if at all the department issuing any notice without being signed i.e., digital copy of the notice, it can be considered that it was issued on the date on which it was electronically sent. However, in the present case, it is stated that a copy of the notice was sent thorough e-mail on 01.04.2021. Merely because the notice was made ready on 31.03.2021, it cannot be construed that the said notice was issued on 31.03.2021 itself. But the date of dispatch and the notice was issued by e-mail as well as by post is only on 01.04.2021. However, without considering these facts, the Assessment Officer passed the Assessment Order on 23.03.2022. 7. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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