The last date for service of notice and initiating proceedings under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0in the case of the assessees was coming to an end on March 31, 2021 and in the majority of the cases, the notice was dated March 31, 2021 but had been issued from the office of the Department either on April 1, 2021 or on subsequent dates, on writ petitions contending that the notices were barred by limitation,\u00a0 allowing the petitions, that all the notices under section\u00a0148\u00a0had been issued (not served) on April 1, 2021 or on a later date. The question of service of these notices and the date of service of notices upon the assessees was of no relevance or consequence since the notices had been dispatched from the Department on or after April 1, 2021 which itself was beyond the period of limitation. All the notices issued under section\u00a0148, dated March 31, 2021, were barred by limitation under sections\u00a0148\u00a0and\u00a0149, since these notices had left the Income-tax Business Application portal on or after April 1, 2021 and therefore, were unsustainable.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148: Reassessment-Notice-Limitation-Amendment in law-Effect of amendment with effect from 1-4-2021-Notices dated 31-3-2021, but dispatched on 1-4-2021 or thereafter from Income-Tax Business application portal-Notices barred by limitation. [S. 147, 148, 149, 151, 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-47450","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-clk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47450","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=47450"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47450\/revisions"}],"predecessor-version":[{"id":56974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47450\/revisions\/56974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}