Allowing the appeal the Court held that the notice under section 148 for reopening the assessment was not sent to the assessee within the time stipulated under section 149 and hence, the reassessment proceedings initiated under section 147 were vitiated. The notice dated March 31, 2018 issued by the Assessing Officer was served on the assessee through e-mail, only on April 18, 2018. Though the Department produced the relevant pages of the notice server book maintained by it to show that the notice dated March 31, 2018 was within the limitation period, it only disclosed that the notice dated March 31, 2018 was returned on April 6, 2018. Notice was quashed. (AY. 2011-12)
Parveen Amin Bhathara (Smt.) v. ITO (2022)446 ITR 201 / 218 DTR 51/ 328 CTR 831 (Mad.)(HC) Editorial : Sadhana Tolasaria v. ITO (2021) 18 ITR-OL 88 (Mad.)(HC), decision of Single judge reversed.
S. 148 : Reassessment-Notice-Limitation-Doctrine of substantial compliance-Mere signing of notice is not sufficient-Date of issue would be date on which notice was served on assessee-Notice dated 31-3-2018 served on assessee through E-Mail on 18-4-2018 for AY. 2011-12-Notice barred by limitation. [S. 147, 149, 282, R. 127, Art. 226]