2025 (11) TMI 416

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....respondent. 2. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short "the Act") dated 23.07.2022 on the ground that the notice would be invalid and time barred. Subsequent assessment order dated 19.05.2023 passed under section 147 read with section 144 of the Act as well as demand notice of even date and penalty order dated 15.12.2023 passed under section 271(1)(c) read with section 154 of the Act along with demand notice of even date is also challenged in this petition. 3. Brief facts of the case are that the respondent Assessing Officer issued notice dated 29.06.2021 under section 148 of the Act for the Assessment Year 2013-2014 during th....

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....facts of case considering the date of issuance of notices under section 148 under TOLA by the Revenue and thereafter date of supplying information to the assessee and date of passing of order under section 148A(d) and date of issuance of notice under section 148 of the Act so as to consider whether issuance of notice under section 148 of the Act is within 'surviving time' as per the direction of Hon'ble Apex Court in case of Rajeev Bansal (supra) or not. 66. So far as Assessment Years 2013-2014 and 2014-2015 are concerned, the period of three years from the end of the assessment year would be over prior to 20.03.2020 and the period of six years would be over between 20.03.2020 and 30.06.2021. Therefore, the notices issued under sec....

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.... Due date of filing reply Date reply: - of Date of order under section 148A(d) and notice under section 148: - Last date for issuance of notice under section 148 as per surviving time: - 6387/2023 09.06.2022 04.06.2022 29.07.2022 22.06.2022 5688/2023 06.06.2022   27.07.2022 27.06.2022 22260/2022 07.06.2022 06.07.2022 30.07.2022 14.06.2022 996/2023 11.06.2022 10.06.2022 19.07.2022 18.06.2022 68. It is apparent from the above details that impugned notice under section 148 of the Act is issued beyond the period of 'surviving time' as per the direction of Hon'ble Apex Court in case of Rajeev Bansal (supra)and therefore, such notices would be invalid notices. ....

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....see. Respondent thereafter issued another notice under section 142(1) of the Act dated 15.05.2023 acknowledging the death of deceased assessee and directing the legal representatives to participate in the proceedings. Respondent thereafter passed assessment order dated 19.05.2023 under section 147 read with section 144 of the Act and initiated recovery proceedings vide notice dated 21.07.2023 and subsequently passed the penalty order dated 15.12.2023 under section 271(1)(c) read with section 154 of the Act. However, we find that the notice dated 23.07.2022 under section 148 of the Act itself was invalid as it was time barred as per the decision in case of Union of India v. Rajeev Bansal reported in (2024) 469 ITR 46 (SC). 9. Learned Seni....