Question And Answer
Subject: Whether reassessment notice issued by Deputy Commissioner of Income tax is valid ?
Querist: Surender singhal
Answered by:
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Date: May 20, 2021
Query asked by Surender singhal

Asst u/s 143(3) was framed by income tax officer ( ITO) for the Asst year 2013-14. Now notice u/s 148 is issued by Deputy commissioner of income tax (DCIT) . Is it valid notice.

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If the Notice has been issed prior to April 01, 2021, the erstwhile law pertaining to reassessment shall apply; If the Notice is after 1-4 -2021 , the new provisions of reassessment shall apply. Memorandum explaining the provision states that the amendments will take effect from Ist April , 2021 ( 2020) 430 ITR 214 (St)(253 )

We do not see any reason why an officer of the rank of DCIT cannot issue the Notice in the erstwhile regime before the introduction of Faceless Assessment. That said, the NeAC being the assessment authority should issue the notice of reassessment with a valid DIN.

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