TaxTMI 
TaxTMI 
2025 (7) TMI 764
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....ent Year [AY] 2019-20 is invalid as it was issued beyond the period of limitation. The last date for issuance of the notice was 31.03.2023. After accounting for the exclusion/extensions in terms of provisos to Section 149 of the Act, the period to issue such a notice expired on 27.04.2023 and the impugned notice was sent on 28.04.2023. 3. It is also the petitioner's case that the impugned notice is invalid as the Assessing Officer [AO] had decided that it was not a fit case for issuance of such a notice and had, on 27.04.2023, passed an order under Section 148A(d) of the Act dropping the said proceedings. However, the AO had further reviewed the said order - as it appears at the instance of the 'specified authority' - and had thereafter, issued another order dated 27.04.2023 under Section 148A(b) of the Act, which was received on 28.04.2023 at 12:31 AM, holding that it was a fit case for issuance of notice under Section 148 of the Act. However, the AO does not have any power to review an order under Section 148A(d) of the Act. 4. Briefly stated the relevant facts necessary to address the issue involved in the present case are as under: 4.1 The petitioner filed its return o....
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....tion 151 (i) of the Act." 4.5 Thereafter, the petitioner received an e-mail, which was sent at 12:08 AM on 28.04.2023. The said e-mail included the following attachments: * A covering letter dated 28.04.2023, which was digitally signed at 12:05 AM on 28.04.2023, which reads as: "Please find attached notice" * A scanned notice under Section 148 of the Act, which was signed manually. The said notice did not bear either the DIN or the notice number. 4.6 Thereafter, at 12:22 AM on 28.04.2023, the AO sent an e-mail enclosing therewith a corrigendum dated 28.04.2023, which was digitally signed at 12:20 AM on 28.04.2023. The contents of the said corrigendum are reproduced below: "Corrigendum The letter issued vide DIN ITBA/COM/F/17/2023-24/105209366(1) dated 27.04.2023 may kindly be treated as null and void." 4.7 The aforesaid e-mail was followed by an e-mail sent at 12:31 AM on 28.04.2023 enclosing therewith an order under Section 148A(d) of the Act [impugned order]. In terms of the impugned order, the AO held that it was a fit case for issuance of a notice under Section 148 of the Act. Paragraph 5 of the said order, which was complet....
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.....04.2023 indicates that the AO had accepted the Assessee's contention for the reasons as are articulated in the said order. However, the reasoning in the impugned order is completely different and the AO has now sought to provide reasons to support a contrary conclusion. Clearly, this is not a case of an inadvertent typographical or a clerical error. The reasons for which the AO had concluded that it was not a fit case for issuance of notice under Section 148 of the Act is well articulated in the first order. 6. The explanation provided by the Revenue in its counter affidavit is to the effect that the AO had passed an order dropping the proceedings. However, it had subsequently realised that its order was contrary to the merits and contrary to the approval of the Principal Commissioner of Income Tax [PCIT] granted for re-opening of the assessment and issuance of the notice under Section 148 of the Act. The relevant extract of the counter affidavit filed on behalf of the Revenue is set out below: "7. Consequently the assessee filed its reply on 12.04.2023 in response to notice dt. 31.03.2023 issued u/s 148A(b) of the Act. Thereafter, an order u/s 148A(d) of the Act was p....
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.... why a notice under Section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c) consider the reply of assessee furnished, if any, in response to the show-cause notice referred to in clause (b); (d) decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under Section 148, by passing an order, with the prior approval of specified authority, within one month from the end of the month in which the reply referred to in clause (c) is received by him, or where no such reply is furnished, within one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) expires: Provided that the provisions of this section shall not apply in a case where,- (a) a search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132A in the case of the assessee on or after the 1st day of April, 2021; or ....