TaxTMI 
TaxTMI 
2025 (4) TMI 295
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....48A (d) of the Income Tax Act, 1961 [the Act], whereby the Assessing Officer [AO] had dropped the proceedings in respect of a notice dated 14.08.2024 issued under Section 148A (b) of the Act. However, the proceedings commenced earlier, pursuant to the issuance of notice dated 14.07.2022 under Section 148 of the Act, which were abated would continue. PREFATORY FACTS 2. The Assessee had filed her return of income for assessment year [AY] 2016-17 on 30.07.2016. On 23.06.2021, the AO issued a notice under Section 148 of the Act [the first section 148 notice] seeking to reopen the assessment for AY 2016-17. 3. Several petitions were filed challenging such notices that were issued after 31.03.2021 but by following the regime for reassess....
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....he Assessee filed her return of income in response to the said notice on 09.07.2022. 8. Although, the AO had commenced the proceedings under Section 153C of the Act in respect of block of assessment years, which included AY 2016-17, it nonetheless proceeded to pass an order dated 14.07.2022 under Section 148A (d) of the Act holding that it was a fit case for issuance of a notice under Section 148 of the Act. On the same date, the AO also issued a notice under Section 148 of the Act [the second section 148 notice]. The Assessee filed her objections dated 31.08.2022 to the second section 148 notice. 9. On 17.01.2023, the Assessee received a communication, informing the Assessee that there may be duplicate proceedings considering that th....
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....order dated 31.08.2024 dropping the proceedings initiated pursuant to the notice dated 14.08.2024 issued under Section 148A (b) of the Act. However, the AO revived the proceedings pursuant to the second section 148 notice. 13. The Assessee challenged the said proceedings on several grounds including that the notice was not approved by the competent authority as stipulated under Section 151 of the Act and the second notice under Section 148 of the Act was beyond the period of limitation. REASONS & CONCLUSION 14. Mr. Gupta, learned counsel appearing for the Revenue advanced submissions, which we find are intrinsically inconsistent. First, he contended that the second section 148 notice should be considered as non est as it was issued....
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....ext of alternate submissions made by the learned counsel for the Assessee that if the period of limitation is considered as six years from the end of the relevant assessment year than the second section 148 notice was issued without the approval of the competent authority as required under Section 151 of the Act. 16. Considering the definite stand taken on behalf of the Revenue is that the period of limitation for issuance of notice under Section 148 of the Act in the present case is four years from the end of the relevant assessment year, that is AY 2016-17, we find that the second section 148 notice has been issued beyond the period of limitation. Thus, without going into the question whether the second section 148 notice is invalid as....