TaxTMI 
TaxTMI 
2025 (3) TMI 920
X X X X Extracts X X X X
X X X X Extracts X X X X
....law and on fact by dismissing the appeal of the appellant by dismissing all the grounds of appeal on the ground of non-submission of response to hearing notice which was beyond the control of the appellant as the email id on which hearing notices were sent was not checked due to the fact that the person to whom email belongs forgot its password and which was later reset with the help of email provider. 2. On the facts and circumstances of the case, the Ld. CIT(A) has grossly erred both in law and on fact by confirming the action of the Ld. AO for issuing notice u/s 148 of the Income Tax Act, 1961 as the original notice issued u/s 148 of the Act dated 30.06.2021 was invalid and bad in law as the limitation period to issue notice in the ins....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated 24.05.2022, order passed u/s 148A(d) of the Act dated 25.07.2022 and notice u/s 148 of the Act dated 25.07.2022 are invalid and illegal as the same is contrary to the amended provision of Section 151A read with Section 144B of the IT Act. As per the said Section, the said notice(s)/orders must have been issued by the Faceless Assessing Officer ("FAO") and not by the Jurisdictional Assessing Officer("JAO"), as there is no concurrent jurisdiction of FAO and JAO to issue a notice/order under the Income Tax Act. As the impugned notice(s) must have been issued by the FAO, the issuance of the impugned notice(s) are' void & illegal and, therefore, liable to be quashed. 7. In view of the facts and circumstances of the case the appellant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erefore, the matter was heard on legal issue. In this regard, the Ld. AR of the assessee submitted that the impugned year is Asst. Year 2015-16, for which notice u/s 148 of the Ace was originally issued on 30/06/2021 and, thereafter, following the judgment of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal, the fresh notice u/s 148 of the Ace was issued on 25/07/2022. As per Ld. AR of the assessee, the notice so issued u/s 148 of the Act dated 25/07/2022 is barred by limitation. According to the time limit provided in the old provisions of section 149 of the Act, notice u/s 148 of the Act could be issued within a period of six years from the end of relevant assessment year which limitation expired on 31/03/2022. In th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lier, the notice u/s 148 in the case of assessee was issued on 30/06/2021 which was dropped and proceedings u/s 148 of the Act were initiated in terms of order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal and finally the notice u/s 148 was issued on 25/07/2022. The Ld. Additional Solicitor General of India in the case of Rajiv Bansal (supra) has made categorical statement at Bar before the Hon'ble Supreme Court that all the notices issued for Asst. Year 2015-16 on or after 1st April 2021 will be dropped, however, in the instant case, no such action has been taken and re-assessment order has been framed in the case of the assessee on the basis of the notice issued u/s 148 of the Act on 25/07/2022. The relevant ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....021 substituted the old regime for re-assessment with a new regime. The first proviso to Section 149 does not expressly bar the application of TOLA. Section 3 of TOLA applies to the entire Income Tax Act, Including Sections 149 and 151 of the new regime. Once the first proviso to Section 149(1)(b) is read with TOLA, then all the notices issued between 1 April 2021 and 30 June 2021 pertaining to assessment years 2013-2014, 2014-2015, 2015-2016, 2016-2017, and 2017-2018 will be within the period of limitation as explained in the tabulation below: Assessment year (1) Within 3 Years (2) Expiry of Limitation read with TOLA for (2) (3) Within six Years (4) Expiry of Limitation read with TOLA for (4) (5) 2013-2014 31.03.2017 TOLA not app....