2026 (2) TMI 1407

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....service of notice of rule for and on behalf of the respondent(s). 2. Since a common issue is involved in the present writ petitions relating to the service of notice issued by the Assessing Officer (AO) under section 148A(1) of the Income Tax Act, 1961 (for short "the Act") to the petitioner(s), the same are taken up for final hearing today. The lead matter is Special Civil Application No.14142 of 2025. 3. It is the case of the petitioner that the notice under section 148 of the Act, which was dispatched through speed post on 30.06.2025, was in fact dispatched belatedly and hence, it cannot be said to be an effective service of notice to the petitioner at the address more particularly, when such notice has been returned by recording t....

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....n Jeet Agarwal Vs. Income-tax Officer, [2022] 143 taxmann.com 11 (Delhi). 6. Opposing the present writ petitions, learned Senior Standing Counsel Mr. Sanghani at the outset, has very fairly admitted that so far as the notice dated 30.06.2025 on the portal is concerned, the was not sent due to technical issues being faced by the Revenue and hence, the said notice was signed physically on 30.06.2025 in the afternoon and sent for dispatch through the Post Office from the Income Tax Office, Adajan to the Income Tax Office, Majura Gate and a person from Postal Department, collected the same from the Income Tax Office, Majura Gate and was dispatched to the address of the petitioner as mentioned in the portal. It is submitted that the notice wa....

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....dhyaya Vs. Shanabhai P. Patel, (1987) 3 S.C.C. 96, wherein the Apex Court has held that the service of notice is not precedent condition for satisfying condition of "issue". The date of dispatch of the notice is required to be taken into consideration as relevant date for determining that the notice has been validly issued for the purpose of section 149 of the Act. The Apex Court has held thus: "2.... ... ... Once a notice is issued within the period of limitation, jurisdiction becomes vested in the Income Tax Officer to proceed to reassess. The mandate of Section 148(1) is that reassessment shall not be made until there has been service. The requirement of issue of notice is satisfied when a notice is actually is....