2023 (12) TMI 1264

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....itioner : Mr.Salai Varun For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel ORDER This writ petition has been filed challenging the notice issued by the 1st respondent under Section 148 of the Income Tax Act, 1961 dated 31.03.2021 and consequential impugned Assessment Order passed on 23.03.2022 for the Assessment year 2015-2016. 2. The learned counsel for the petitioner state....

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....d on 23.03.2022. 3. Dr.B.Ramaswamy, learned Senior Standing Counsel appearing on behalf of the respondents vehemently opposed the contentions of the petitioner, by stating that the notice was issued well within the period of limitation i.e., on 31.03.2021 and it was uploaded on the same day. Thereafter, the said notice was sent by e-mail on 01.04.2021 and also sent by way of registered post on ....

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....Standing Counsel appearing on behalf of the respondents states that even as per the Finance Act, 2021 the new procedure for reopening of the assessment came into force with effect from 01.04.2021. However, in the present case, the reopening proceedings under Section 147 was initiated well before 01.04.2021 as per the old provisions of the Income Tax Act, 1961. Hence, this case does not fall under ....

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....l on 01.04.2021. Merely because the notice was made ready on 31.03.2021, it cannot be construed that the said notice was issued on 31.03.2021 itself. But the date of dispatch and the notice was issued by e-mail as well as by post is only on 01.04.2021. However, without considering these facts, the Assessment Officer passed the Assessment Order on 23.03.2022. 7. Therefore, based upon the notice ....