Yuvraj Vs Income-tax officer, Bhopal
Forum-Madhya Pradesh High Court
Date- 03rd March 2022

Sub-Whether notice dated 31st March 2022 served by email on 16th April, 2022 is a valid issue of notice u/s 148 of the Income-tax Act,1961

The Hon’ble High Court in this case was called upon to decide as to when the notice which was electronically signed on 31st March 2021 but was issued on 16th April, 2021 by e-mail, whether it can be said to have been validly issued in view of the law prevailing after 1st April, 2021 wherein the procedure laid down u/s 148A has to be followed. The court after noting the new provisions took no time to hold that the notice was bad in law and the reassessment proceedings were quashed with liberty to the department to follow the new law and act accordingly.

Ramesh Patodia
10-03-2022