Reassessment notice issued under amended law without section 148A procedure was invalid and conferred no jurisdiction.

A section 148 notice issued on 1 April 2021 for assessment year 2013-14 was governed by the amended reassessment regime in force from that date, even though it was digitally signed on 31 March 2021. Under the amended scheme, the Assessing Officer had to follow section 148A, including enquiry where necessary, opportunity of hearing, and a speaking order before issuing the notice. As those mandatory steps were not followed, the notice was invalid and bad in law, and the reassessment proceedings founded on it lacked jurisdiction. The Revenue's appeal on merits therefore became academic.

---

---

Issues: Whether the notice issued under section 148 of the Income-tax Act, 1961 on 1 April 2021 for assessment year 2013-14 was valid in law and whether the reassessment proceedings founded on it were without jurisdiction.

Analysis: The notice was digitally signed on 31 March 2021 but was issued to the assessee on 1 April 2021. Since the issuance date was 1 April 2021, the notice fell to be examined under the amended reassessment regime introduced with effect from that date. Under the amended scheme, the Assessing Officer was required to follow the procedure under section 148A, including enquiry where necessary, opportunity of being heard, and a speaking order before issuing notice under section 148. Those mandatory steps were not followed. The notice was therefore treated as issued under the amended provisions but without compliance with the statutory procedure.

Conclusion: The notice under section 148 was invalid and bad in law, and the reassessment proceedings lacked valid jurisdiction. The Revenue appeal on merits became academic and was dismissed.

---