Petitioner is a non-resident Indian, residing in Dubai, UAE and since his total income for the relevant financial year was below the maximum amount chargeable to tax, he has not filed\u00a0 the return of income . The \u00a0\u00a0\u00a0petitioner filed his response to the said notice electronically on 28.03.2022, pursuant to which, Respondent No.1 addressed an order under clause (d) of section 148A of the Act on 02.04.2022. It is the petitioner\u2019s case that this order was never received by him through e-mail; however, he has subsequently received a copy of this order on 16.04.2022 by speed post. The notice was unsigned .\u00a0 The petitioner filed writ petition\u00a0 and\u00a0 contended that since the notice dated 02.04.2022 issued u\/s.148 of the Act was unsigned and never sent to the petitioner, the same is invalid, bad-in-law and deserves to be quashed and set aside; that since the purported unsigned notice issued u\/s.148 of the Act itself was never issued in the eyes of law and three years have been elapsed from the end of the relevant assessment year, in this case Assessment Year 2015-16, as prescribed u\/s.149(1)(b) of the Act, the action is beyond limitation. Allowing the petition the Court held that the \u00a0order passed on the basis of unsigned notice is bad in law . \u00a0Notice and order was quashed and set aside . \u00a0Relied on\u00a0 CIT v. Aparna Agency (P.) Ltd. \u00a0(2004) 267 ITR 50\/ 139 Taxman 132 \u00a0( Cal )(HC) B.K. Gooyee v..CIT (1966) 62 ITR 109 ( Cal)(HC) \u00a0Umashankar Mishra \u00a0v .CIT (1982) 136 ITR 330 \/ \u00a011 Taxman 75 (MP)(HC) (WP No. 9835 of 2022 dt. 9 -1 2023 )(AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice \u2013 Unsigned notice \u2013 Order is bad in law- Notice and order was quashed . [ S. 147, 148 292B, Art , 14, 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-32035","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8kH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32035","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=32035"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32035\/revisions"}],"predecessor-version":[{"id":32036,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32035\/revisions\/32036"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}