TaxTMI 
TaxTMI 
2025 (7) TMI 314
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....o the other appeal. In both the appeals, the assessee has raised similar grounds. The grounds raised in the appeal for the assessment year 2013-14 are reproduced hereunder for the sake of brevity: - "Legal grounds: 1. The National Faceless Appeal Centre, Delhi (hereinafter referred to as 'NFAC') failed to appreciate that the notice dated 27.07.2022 issued under section 148 of the Act is barred by limitation as per the provisions of section 149 of the Act. Hence, the notice issued under section 148 of the Act is beyond jurisdiction as the same is time barred. 2. The notice dated 27.07.2022 under section 148 of the Act for the A. Y. 2013-14 has become time barred as per the directions laid down by the Hon'ble Supreme Court in UOl v. Rajeev Bansal [2024] 469 ITR 46 (SC) (03- 10-2024). Thus, the said notice issued under section 148 of the Act is time barred and therefore, void ab initio. 3. The NFAC is not justified in passing the impugned order dated 24.01.2025 setting aside the appeal of the Appellant without appreciating that the notice dated 27.07.2022 issued under section 148 of the Act has been issued by the Jurisdictional Assessing....
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....he notice in terms of the provisions of section 148A(b) of the Act. 6. However, the assessee did not respond to the aforesaid show cause notice dated 23/05/2022. Accordingly, the AO passed the order under section 148A(d) of the Act on 27/07/2022, declaring that it is a fit case for issuance of notice under section 148 of the Act. On the very same date, i.e., on 27/07/2022, notice under section 148 of the Act was issued by the Jurisdictional Assessing Officer. In response to the notice issued under section 148 of the Act, the assessee did not file his return of income. Accordingly, the assessment order was passed under section 147 r.w. section 144 of the Act, after making an addition of INR 1,51,97,105 under section 69A of the Act. The assessee in his appeal before the learned CIT(A), inter-alia, challenged the proceedings initiated under section 147 of the Act on the basis that the notice issued under section 148 of the Act is barred by limitation. However, the learned CIT(A), vide impugned order, without adjudicating the jurisdictional ground, set aside the assessment order and directed the AO to pass a speaking order. Being aggrieved, the assessee is in appeal before us. 7.....
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....mputation of limitation for the deemed notices is: (i) the time during which the show cause notices were effectively stayed, that is, from the date of issuance of the deemed notice between 1 April 2021 and 30 June 2021 till the supply of relevant information or material by the assessing officers to the assesses in terms of the directions in Ashish Agarwal (supra); and (ii) two weeks allowed to the assesses to respond to the show cause notices." 9. From the perusal of the aforesaid findings of the Hon'ble Supreme Court in Rajeev Bansal (supra), it is evident that the Hon'ble Supreme Court directed that while computing the time limit for issuance of notice under section 148, the time during which the show cause notice was stayed till the supply of relevant information or material by the AO and further period of two weeks allowed to the assessee to respond to the show cause notice should be excluded. We find that while examining the validity of notices issued from 01/04/2021 to 30/06/2021 under the old regime, the Hon'ble Supreme Court in Rajeev Bansal (supra), analysing the interplay of Ashish Agarwal (supra) with the TOLA, in paragraph 108 of its judgment observed as follows: - ....
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....us, in this illustration, the time limit for issuance of a notice under Section 148 of the new regime will end on 18 August 2022." 11. Therefore, the surviving/balance time limit can be calculated by computing the number of days between the date of issuance of the deemed notice and 30/06/2021. In the present case, in order to compute the surviving/balance time as per the decision of the Hon'ble Supreme Court in paragraph 108, it is relevant to note the following dates: - S. No. Particulars Dates 1 First Notice issued u/s 148 19.05.2021 2 Extended Limitation as per the TOLA 30.06.2021 3 Surviving Time 43 Days 4 Notice u/s 148A(b) 23.05.2022 5 Time granted to assessee to reply 15 days 6 Total surviving time after 23.05.2022 58 days (43 days + 15 days), i.e. till 20.07.2022 6 Order u/s 148A(d) 27.07.2022 7 Second Notice u/s 148 27.07.2022 12. Therefore, computing the surviving/balance time limit, as per the decision of the Hon'ble Supreme Court in Rajeev Bansal (supra), we find that the Revenue had 58 days to issue notice under section 148 of the Act of the new regime in the present case, i.e. till ....