TaxTMI 
TaxTMI 
2025 (6) TMI 1770
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....estricts the arguments in the present petition to the notice under Section 148 of the I.T. Act. 2. One of the grounds, raised in the present petition is, that the notice under Section 148 of the I.T. Act which was for the assessment year 2014-15, in respect of which the return was filed by the petitioner on 24-9-2014, regular assessment under Section 143(3) of the I.T. Act in respect of which, was carried out by the Assessment Officer on 13-12-2016, was issued on 1-4-2021, i.e. beyond the period of six years from the end of the assessment year 2014-15 which ended on 31-3-2015. Section 149(1)(b) of the I.T. Act as it was then prevalent, states that no notice under Section 148 of the I.T. Act shall be issued for the relevant assessment year if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which escaped assessment amounts to or is likely to amount to Rs. 1,00,000/- (Rupees One Lac) or more for that year. By inviting our attention to the notice under Section 148 of the I.T. Act (Page No.139), which is dated 31-3-2021, it is contended that it was actually sent on 01-4-2021 at 3:58:33 a.m. by emai....
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....er clause (b) or clause (c); (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to one lakh rupees or more for that year, (c) if four years, but not more than sixteen years, have elapsed from the end of the relevant assessment year unless the income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment." 6. It would, therefore, be apparent, that for the purpose of issuance of the notice under Section 148 of the IT Act, the time limit as contemplated under Section 149(1)(a to c) of the Act needs to be strictly followed as the Income Tax Act is a taxing statute, and in case, assessment for years, which is barred to be reopened, on account of passage of time, is sought to be reopened then such an action will have to be assured to be strictly in compliance with the statutory provisions in that regard. Section 149(1) of the Act, starts with the negative clause inasmuch as it mandates, that no notice under Section 148 of the IT Act shal....
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....bhushan Bhandar (P) Ltd. (supra) was decided by the Hon'ble Apex Court in Union of India and others Vs. Rajiv Bansal (2014) 469 ITR 46, however, the question regarding issuance of notice as contemplated under Section 149(1) of the IT Act, has not been considered therein, rather it has been held that the Taxation and other Laws Amendment (Relaxation of Certain Provisions), Act, 2020, did not amend the time limits of four years and six years, from the end of the relevant assessment years. The findings by the learned Division Bench in Daujee Abhushan Bhandar (P) Ltd. (supra) regarding the word "issuance" has not been set aside. 9. While considering the above word "issue" the learned Division Bench of this Court in Toliram Vs State of Maharashtra through the Secretary, Public Works Department 2024 SCC Online Bom 2436, has held as under : "17 As noted above, Rule 27(6)(a) states that the departmental proceedings shall be deemed to be instituted on the date of issuance of charge sheet. It clearly does not state that the departmental proceedings shall be deemed to be instituted on the date the charge sheet is served upon the Government servant. In service jurisprudence, the ph....
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....mean service of the charge-sheet on the employee but mean its despatch to the Government servant. 11. The word despatch, therefore, assumes significance and since we are dealing with a case, where it has been dispatched electronically, in terms of Section 13(1), the time and place of despatch and receipt of electronic record, would occur when it enters a computer resource outside the control of the originator. This is already been considered in Daujee Abhushan Bhandar (P) Ltd. (supra). 12. Considering the above dictum, the screen shot as provided by the respondents to the petitioner (page 140) to contend that the notice dated 31.3.2021 under Section 148 of the Act had been issued on 31.3.2021 itself, has to be considered. Considering the language of Section 13(1) of the IT Act, it would be apparent, that the sent time stamp occurring on this document is dated 01.04.2021, 03:58:33 AM and the delivered time stamp reads 01.04.2021, 03:58:36 AM. This would indicates, that within 3 micro seconds of the notice which was sent by email, being put in the system, it was delivered to the petitioner. However, the date of putting it into the system is material. The document at page 140 is....