TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 2017
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....ing for the petitioner would submit that though the writ petition seeks to raise a jurisdictional issue on the ground that the notice under Section 148 of the said Act being issued by the jurisdictional assessing officer is bad, however, the petitioner has participated in the said proceeding and an assessment order has been passed thereon. The aforesaid participation should not be construed as the petitioner submitting to the jurisdiction or the authority of the assessing officer to issue a notice under Section 148 of the said Act, subsequent to the Scheme being notified under Section 151A of the said Act. 3. This apart, she submits that the order passed under Section 148A(d) of the said Act for the relevant assessment year is beyond the s....
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....1) of said Act (substituted by Finance Act 2021 w.e.f. 01.04.2021) since the order under Section 148A(d) was not passed within a period of 7 days from the extended period, the order is barred by limitation. To appropriately appreciate the scope and effect of third and fourth proviso of Section 149(1) of the said Act as amended by the Finance Act 2021 for the purpose of excluding the period of limitation in issuance of a notice under Section 148 or for an order under Section 148A(d) of the said Act, as the case may be, as provided for in Section 149(1) of the said Act, the relevant section being Section 149(1) of the said Act along with its proviso is extracted hereinbelow:- "[149. Time limit for notice (1) No notice under Section 148 s....
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....ents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: Provided also that for the purposes of computing the period of limitation as per this section, the time or extended time allowed to the assessee, as per show-cause notice issued under clause (b) of section 148A or the period during which the proceeding under section 148A is stayed by an order or injunction of any court, shall be excluded: Provided also that where immediately after the exclusion of the period referred to in the immediately preceding proviso, the period of limitation available to the Assessing Officer for passing an order under clause (d) of section 148A is less than seven days, such remaining period shall be extended to seven ....
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....e order impugned has been passed on 6th April 2023 and as such, there was no application of the fourth proviso at all. 9. In view thereof, the contention raised by Ms. Roychowdhury that the order passed under Section 148A(d) of the said Act is beyond the period of limitation, cannot be sustained. Since, the petitioner otherwise has an alternative remedy to challenge the order passed under Section 147 read with Section 144 and Section 144B of the said Act, I am of the view that the petitioner shall be at liberty to pursue his remedy before the statutory authority. 10. The above observations and findings are also in tune with an unreported judgment delivered by a Coordinate Bench of this Court in the case of Giriraj Commercial Private Limit....