Limitation issue addressed in Income Tax Act challenge, assessment process continues.

The court acknowledged the limitation issue raised in the challenge to the notice under Section 148 of the Income Tax Act for Assessment Year 2014-15. A Notice returnable on 03.01.2023 was issued, allowing the assessment process to continue with the petitioner's cooperation. However, the final assessment order was directed not to be passed before the returnable date for procedural regularity. Both parties were given the opportunity to file affidavits, ensuring a fair presentation of arguments and evidence. Additionally, the court permitted service of notice through e-mode for efficient communication and compliance with procedural requirements.

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Issues involved: Challenge to notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2014-15 based on limitation.

Analysis:
1. The petition challenges the notice issued under Section 148 of the Income Tax Act, 1961, dated 30.06.2021, along with the subsequent order under Section 148A(d) of the Act and a notice under Section 148 of the Act dated 30.06.2022 for the Assessment Year 2014-15. The prayers in the petition seek to quash and set aside the impugned notices and order, stay the implementation and operation of the order and notice, and request any other relief deemed just and proper. The petitioner also seeks a stay on further proceedings for assessment for A.Y.2014-15.

2. The primary issue raised in the petition pertains to the question of limitation. The court, acknowledging the limitation issue, issues a Notice returnable on 03.01.2023. As an interim measure, the court directs that the assessment process may continue with the petitioner's cooperation; however, the final assessment order should not be passed before the returnable date to maintain fairness and procedural regularity.

3. The court orders the other party to file an affidavit-in-reply, to be served at least 72 hours in advance. The petitioner is allowed to file an affidavit-in-rejoinder, if necessary, on or before 03.01.2023, with a copy provided to the other party. This procedural step ensures both parties have an opportunity to present their arguments and evidence effectively before the court.

4. In addition to the standard mode of service, the court permits the service of notice through e-mode on the official e-mail ID. This modern approach to service ensures efficient communication and compliance with procedural requirements, enhancing the transparency and accessibility of the legal process for all parties involved in the case.

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