{"id":28546,"date":"2022-07-18T17:31:12","date_gmt":"2022-07-18T12:01:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/daujee-abhushan-bhandar-pvt-ltd-v-uoi-2022-444-itr-41-212-dtr-1-325-ctr-659-286-taxman-623-all-hc\/"},"modified":"2022-07-18T17:31:12","modified_gmt":"2022-07-18T12:01:12","slug":"daujee-abhushan-bhandar-pvt-ltd-v-uoi-2022-444-itr-41-212-dtr-1-325-ctr-659-286-taxman-623-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daujee-abhushan-bhandar-pvt-ltd-v-uoi-2022-444-itr-41-212-dtr-1-325-ctr-659-286-taxman-623-all-hc\/","title":{"rendered":"Daujee Abhushan Bhandar Pvt. Ltd. v. UOI (2022) 444 ITR 41 \/ 212 DTR 1 \/ 325 CTR 659 \/ 286 Taxman 623 (All.)(HC)"},"content":{"rendered":"<p>The assessee challenged the notice received by the assessee is time barred\u00a0 on the ground that though the notice was digitally signed on 31<sup>st<\/sup> \u00a0March 2021, the said notice was received through e-mail on April 6, 2021. Allowing the petition the Court observed that sub-section\u00a0(1)\u00a0of section\u00a0149\u00a0of the\u00a0Income-tax Act, 1961, starts with a prohibitory words that \u201cno notice under section\u00a0148\u00a0shall be issued for the relevant AY after expiry of the period as provided in sub-clauses (a), (b) and (c)\u201d, section\u00a0282\u00a0of the Act provides for mode of service of notices. Section 282A provides for authentication of notices and other documents by signing it. Sub-section\u00a0(1)\u00a0of section\u00a0282A\u00a0uses the word \u201csigned\u201d and \u201cissued in paper form\u201d or \u201ccommunicated in electronic form by that authority in accordance with such procedure as may be prescribed\u201d. Thus, signing of notice and issuance or communication thereof have been recognised as different acts. The issuance of notice and other documents would take place when the e-mail is issued from the designated e-mail address of the concerned Income-tax authority. Therefore after a notice is digitally signed and when it is entered by the Income-tax authority in the 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. Thus, considering the provisions of sections\u00a0282\u00a0and\u00a0282A\u00a0of the Act, 1961 and the provisions of section 13 of the Information Technology Act, 2000 and the meaning of the word \u201cissue\u201d firstly the 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 the modes provided in section\u00a0282\u00a0which includes transmitting in the form of electronic record. Section 13(1) of the 2000 Act provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. 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 that shall be the date and time of issuance of notice under section\u00a0148\u00a0read with section\u00a0149.Accordingly the Court held that the notice under section\u00a0148\u00a0of the Act for the AY 2013-14 was digitally signed by the assessing authority on March 31, 2021. It was sent to the assessee through e-mail and the e-mail was undisputedly received by the assessee on its registered e-mail id on April 6, 2021. The limitation for issuing notice under section\u00a0148\u00a0read with section\u00a0149\u00a0of the Act, 1961 was up to March 31, 2021 for the AY 2013-14. Since, the notice under section\u00a0148\u00a0of the Act, 1961 was issued to the assessee on April 6, 2021 the notice under section 148 of the Act, 1961 was time barred. (AY.\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Date when digitally signed notice is entered in computer-Notice barred by limitation. [S. 147, 148, 282, 282A, Information Technology Act, 2000, S. 13,  Art. 226]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28546\/revisions"}],"predecessor-version":[{"id":28547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28546\/revisions\/28547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}