U/S 143(3) RWS 147 OF IT ACT

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

My client was received notice from the Income tax Officer after expiry of 4 years(recd on 03.04.2018), but it was dispatched by the authority on 27.03.2018 relates to A.Y. 2011-12 and subsequently the client had filed return and submitted the same before the Income tax Officer. The ITO has been rejected the return and passed the Order u/s 143(3) rws 147 of IT Act. Further they went appeal before CIT(A) there also they have lost and later they filed appeal before ITAT which is pending due to COVID-19.

In the above situation, can i invoke sec 148 with limitation point before ITAT?

Can anyone suggest me for the next course of action.

[DR.MARIAPPAN GOVINDARAJAN]

In my view 'yes'.

[THYAGARAJAN KALYANASUNDARAM]

Dear Sir,

Will they invoke sec 292BB of IT Act,1961 for notice deemed to be served within the due date?

since, the representative who appeared before the Income tax officer as well as CIT (A) have not raised any objection on Limitation grounds. If I invoke the Limitation ground i.e. time limit for notice u/s 149 of IT Act, 1961 before the ITAT at the time of hearing, will it be sustainable one?

Thanks in advance.

AI Summary

Limitation of notice: objecting to reassessment depends on dispatch versus receipt, deemed service and prior waiver. The taxpayer received a reassessment notice dispatched within four years but received after four years; the officer rejected the return and issued an order under reassessment provisions. The key issue is whether a limitation objection to the notice may be raised before the appellate tribunal when representatives did not object earlier, considering the dispatch versus receipt distinction, deemed service rules and potential waiver by appearance.