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TMI Blog2025 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... t issued within the prescribed time as provided under the Act, though this was not raised in the regular ground of appeals in the memorandum of appeals. The assessee has also challenged the re-opening on other grounds which were raised before ld CIT(A). 03. After hearing both the sides and perusing the facts available in the appeal folder, we note the issue raised by the assessee is purely a legal issue and goes to the root of the assessment. The ld. Counsel for the assessee submitted that since the issue raised is legal issue which goes to the root of the matter and since no further verification of facts is required to be done from any quarter whatsoever, the legal ground raised by the assessee may kindly be admitted for adjudication. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined to admit the same for adjudication. 06. The ld. Counsel for the assessee submitted the notice u/s 148 of the Act was issued on 31.03.2021, a copy of which is available at page no. 2 of the Paper Book. The ld. Counsel for the assessee thereafter submitted that the said notice was not dispatched and served upon the assessee within the time limit prescribed under the Act. The ld. Counsel for the assessee submitted that the said notice is mandatorily required to be issued and served upon the assessee on or before 31st March, 2021. However, the same was dispatched on 1st April, 2021 at 3.28 A.M. The ld. AR prayed that the notice sent through e-mail on 04.02.2021 would be deemed to be issued on 01.04.2021 and accordingly, barred by limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra). The ld. AR therefore, prayed that the assessment framed by the proceedings is itself barred by limitation and therefore, the same may be quashed including the assessment framed. 08. The third plea raised by the counsel of the assessee was that the reopening of assessment was bad in law as the same was made after period of four years from the end of the relevant assessment without satisfying the conditions as provided in proviso to section 148 of the Act. The ld. Counsel for the assessee submitted that the assessment u/s 143(3) of the Act was framed in this case vide order dated 26.12.2017 passed u/s 143(3) of the Act and therefore, the reopening of assessment could have been made subject to the satisfaction of conditions as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Hon'ble Court has held that notice issued u/s 148 of the Act which signed on 31.3.2021 but communicated on 1.4.2021 at 3.00 a.m.is and all subsequent proceedings are not sustainable and are quashed. However, there was no bar in issuing fresh notice in accordance with law. 011. So far as the second peal is concerned for A.Y. 2015-16, is barred by limitation, in our opinion the extended period for issuing notice u/s 148 of the Act is not available and therefore, the proceedings are barred by limitation even on this count the proceedings as well as consequential assessment has to be quashed. The case of the assessee find force from the decision of the Hon'ble Apex Court in the case of Union of India & Ors. Vs. Rajeev Bansal vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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