| Court: | Allahabad High Court |
| Head Notes: | “(i) Whether digitally signing notice would automatically amount to issuance of notice ? (ii) Whether digitally signing a notice and issuing it are two different acts ? (iii) Whether issuance of notice shall take place on the date and time when it is dispatched either electronically or through other mode ? (iv) Whether merely generating notice from the Departmental Portal on 31.3.2021 and digitally signing it thereafter, would amount to issuance of notice ? 20. Thus, after digitally signing the notice the income tax authority has to issue it to the assessee either in paper form or through electronic mail. Sub-Section (1) of Section 13 of the Act 2000 provides that dispatch of an electronic record occurs when it enters a computer resource outside the control of the originator. The aforesaid sub Section (1) of Section 13 indicates the point of time of issuance of notice. Therefore, after a notice is digitally signed and when it is entered by the income tax authority in computer resource outside his control i.e. the control of the originator then that point of time would be the time of issuance of notice 29. Thus, considering the provisions of Section 282 and 282 A of the Act, 1961 and the provisions of Section 13 of the Act, 2000 and meaning of the word “issue” we find that firstly notice shall be signed by the assessing authority and then it has to be issued either in paper form or be communicated in electronic form by delivering or transmitting the copy thereof to the person therein named by modes provided in section 282 which includes transmitting in the form of electronic record. Section 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it Thus, the point of time when a digitally signed notice in the form of electronic record is entered in computer resources outside the control of the originator i.e. the assessing authority shall the date and time of issuance of notice under section 148 read with Section 149 of the Act, 1961. 30. In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of notice. Since the impugned notice under Section 148 of the Act, 1961 was issued to the petitioner on 06.04.2021 through e-mail, therefore, we hold that the impugned notice under section 148 of the Act, 1961 is time barred. |
| Law: | Income-Tax Act |
| Section(s): | Section 139 (1) of the Income Tax Act, 1961 |
| Counsel(s): | Counsel for Petitioner :- Abhinav Mehrotra, Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan, Sri Kapil Goel, learned counsel for the petitioner |
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| Uploaded By | Advocate Rakesh |
| Date of upload: | March 19, 2022 |
Many a time the assessee due to some or other reason do not open his mails and meanwhile the time period given for reply gets over. Hence it should be presumed that when the assessee opens the email the time period should start from that moment and accordingly the time to reply the notice should be reckoned
The moment the email is opened is a good point in time to reckon as to when an assessee has received the communication – however it poses two open issues before being accepted. First, is the act of opening an email not akin to opening of an envelope in case of manual notice sent enclosed in an envelope where mere receipt of such envelope itself establish the receipt. The Second issue is the manner / method to fix as to when an email is opened. Unlike in case of whatsApp message, an email does not in general leave any immediate record (for future reference) as to when the same was opened.