Question And Answer
Subject: Notice for re-opening of assessment
Querist: CA Shashikant G Goyal
Answered by:
Tags: , ,
Date: November 3, 2022
Query asked by CA Shashikant G Goyal

Notice for AY 2010-11 dated 31.03.2017 was sent electronically at 01:02:38 hrs on 01/04/2017 and the one sent by post for which there’s no evidence/proof is brought on record as claimed to have been posted on 31/03/2017 was never delivered to the assessee and got returned with a remark “LEFT”.

Sec. 148 has used the word “to serve” while sec. 149 has used the terminology of “to issue”. Whether issue and serve have different connotations as far as income tax law is concerned even though the judgement of the Supreme Court in DDA vs. H C Khurana speaks otherwise. Similarly the Allahabad High Court verdict in Daujee Abhushan Bhandar WP No. 28293/2021 speaks in favor of the assessee.

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The Notice has been issued both electronically and by post. The issuance is before the due date; therefore, the notices won’t be time barred.

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