| Question And Answer | |
|---|---|
| Subject: | Section 148A of Income Tax Act |
| Category: | Income-Tax |
| Querist: | Manoj |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Notice, Reassessment |
| Date: | May 16, 2022 |
a) Notice u/s 148A(b) is issued giving only four days time to respond. Can this notice be challenged directly in Writ before High Court?
b) Assuming that assessee has filed response within 4 days without raising an objection about getting less than 7 days to respond, whether this notice still can be challenged before High Court by filing Writ Petition ?
c) An order u/s 148A(d) of the Act is passed after one month from the end of the month in which time allowed to furnish reply as per clause (b) expired. Is this order is legal and valid?
d) Notice u/s 148A(b) is only uploaded on a portal without real time alert sent on email or mobile. Whether this will amount to service of notice?
e)Notice u/s 148A(b) is uploaded on a portal and sent on email or mobile. However, the said mail has landed in spam folder. Whether this will amount to service of notice?
f)Notice u/s 148A(b) is uploaded on a portal. However, in absence of email, physical notice was served on the last known address of the assessee which is no more in use by the assessee. Whether this will amount to service of notice?
g) Notice u/s 148A(b) is uploaded on a portal in time but the same was received through e-mail by the assessee after limitation period. Whether this will amount to service of notice?
h) Order u/s 148A(d) is uploaded within one month from the end of the extended time allowed u/s 148A(b). However, the same was served by an email after the end of the month. Whether this will amount to service of notice?
i) Real time alert is received on 31.03.2022 by way of an SMS by the assessee, however, income tax portal did not have any notice even on 01.04.2022 (Screenshots available). Later on, on 07.04.2022, income tax portal displayed this notice as having been uploaded on 31.03.2022 Whether this will amount to service of notice?
The Order under section 148A(d) of the Income-tax Act, 1961 (Act) can be challenged if an order is passed without giving at least 7 days’ time for the assessee to respond to the Notice issued under section 148A(b) of the Act.
Yes, uploading on the portal amounts to good service. As long as the document is received by the assessee the same amounts to good service. Where the notice lands up in the spam folder, no mistake can be attributed to the Department.
Where the Notice was not served until April 07, 2022, the same should not amount to good service on March 31, 2022.