2026 (8) TMI 1837

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....ding Counsel for the Income Tax Department, appearing for the respondents and perused the record. 2. The challenge in the present writ petition is to the order passed by the 4th respondent dated 10.02.2025 and also the assessment order passed by the 1st respondent dated 06.03.2026. 3. The primary challenge in the instant case was that the notice under Section 148 of the Income Tax Act, 1961, (for short "the Act") said to have been issued beyond the period of limitation. The admitted factual matrix of the case is that notice under Section 148 in the instant case has been though signed on 31.03.2021 issued only on 01.04.2021. 4. According to the learned counsel for the petitioner, the assessment year involved in the instant case is 2....

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....sel, in the instant case, the limitation for the year, where the limitation otherwise was coming to end on 31.03.2020 stood extended up to 30.04.2021. He referred to the table reflected in paragraph No.3.1 of the Ashish Agarwal's case supra. For ready reference, the table reflected in 3.1 is reproduced hereunder: Date of notification Original limitation for issuance of notice under Section 148 of the Act Extended Limitation 31.03.2020 20.03.2020 to 29.06.2020 30.06.2020 24.06.2020 20.03.2020 to 31.12.2020 31.03.2021 31.03.2021 31.03.2021 30.04.2021 27.04.2021 30.04.2021 30.06.2021 7. Referring to the notification dated 31.03.2021, the learned Standing Counsel contended that the limitation for ....

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....imitation was coming to an end on 31.03.2021 which is not the original date of limitation in this case. So far as the petitioner's case is concerned, the limitation was only till 31.03.2020. In view of the same, the said objection of the learned Standing Counsel is not sustainable. 11. The second contention that the learned Standing Counsel for the Income Tax Department, raised was the provision of Section 292BB of the Act, which deals with the notice deemed to have been validly served in certain cases. Referring to this provision, the contention of learned Standing counsel is that the petitioner having participated in proceedings on receipt of the notice under Section 148 cannot subsequently permitted to raise the objection of limitatio....