2023 (9) TMI 1602

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.... a notice issued under Section 148 of the Income Tax Act, 1961 (the Act). 2. There is a delay of 426 days in filing the appeal. Though the explanation offered by the revenue is not fully satisfactory, since a question of law is being canvassed before this Court, this Court exercises discretion and condones the delay in filing the appeal. 3. We have heard Mr. Prithu Dudhoria, learned standing Counsel appearing for the appellant and Ms. Manju Bhuteria, learned Counsel appearing for the respondent. 4. The short issue which falls for consideration is whether the notice issued by the appellant department under Section 148 of the Act is barred by limitation. The Learned Single Bench after taking note of the facts of the case pointed out ....

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.... before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within 30 days from the date of the judgment of the Hon'ble Supreme Court, that is, 4th May, 2022 provide to the respective assessees information and material relied upon by the revenue, so that the assessee can reply the show cause notices within two weeks thereafter. (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-a-vis those notices which have....

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....ection issued by the Hon'ble Supreme Court in Ashish Agarwal, as mentioned above. 8. After hearing the learned senior counsel for the appellant/revenue and perusal of the memorandum of appeal, we find that the appellant/revenue had decided to file the appeal by placing reliance on the decision of the High Court of Delhi reported in (2022) 143 taxmann.com 11 (Delhi). However on a careful reading of the entire judgment and the questions which were farmed for consideration, we find that the decision supports the case of the assessee rather than the appellant/revenue. The appellant/revenue would reiterate before us that the notice which was impugned in the writ petition was signed on March 31, 2021 and uploaded on the very same date. In fact....