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क्या आयकर नोटिस 148 को इशू का नोटिस धारा 149 के अनुसार उस समय माना जाएगा जब वह नोटिस धारा 282 रूल 127 के प्रावधान के अंतर्गत प्रिसक्राइब्ड मोड ऑफ सर्विस पुरी की जाए। दिल्ली हाई कोर्ट ने 21 फरवरी 2025 मारुति सुजुकी की अपील को स्वीकार करते हुए धारा 148 में इशू नोटिस को इस आधार पर रद्द कर दिया कि नोटिस भले ही 31 मार्च 2016 को डिजिटल साइन हो गया लेकिन इश्यू 1 अप्रैल 2016 time barred होने के बाद को हुआ।
Section 148, Section 282, Section 127, Section 149, time barred, notice, Delhi High Court, Quash, Quashed, Annulled
To get full order kindly click the link YVA21022025CW97862016_181209
IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment reserved on: 18 October 2024
Judgment pronounced on 21 February, 2025
W.P.(C) 9786/2016 MARUTI SUZUKI INDIA LTD. versus DCIT
CORAM:
HON’BLE MR. JUSTICE YASHWANT VARMA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
Thus, it is apparent from the aforesaid decisions that the issuance of notice under section 149 is complete only when the same is issued in the manner as prescribed under section 282 read with rule 127 of the Income-tax Rules prescribing the mode of service of notice under the Act. The signing of notice would not amount to issuance of notice as contemplated under section 149 of the Act. In other words, the requirement of issuance of notice under section 149 is not mere signing of the notice under section 148, but is sent to the proper person within the end of the relevant assessment year.. .
Reliance was placed on decision HIGH COURT OF ALLAHABAD Daujee Abhushan Bhandar (P.) Ltd. v. Union of India Surya Prakash Kesarwani AND JAYANT BANERJI, JJ. WRIT TAX No. 78 of 2022 MARCH 10, 2022 Section 149, read with section 148, of the Income-tax Act, 1961 – Income escaping assessment – Time-limit for issuance of notice (General) – Assessment year 2013-14 – Whether mere digitally signing a notice is not issuance of notice and point of time when a digitally signed notice in form of electronic record is entered in computer resources outside control of originator, i.e., Assessing Officer, that shall be date and time of issuance of notice under section 148 read with section 149 – Held, yes – Assessee filed its return and assessment was completed accordingly – Subsequently, a notice under section 148 digitally signed by Assessing Officer was sent to assessee through e-mail and e-mail was received by assessee on his registered e-mail ID on 6-4-2021 – Assessee submitted that reassessment notice was issued on 6-4-2021 whereas limitation for issuing notice under section 148 read with section 149 expired on 31-3-2021 and, thus, notice was time-barred – Said objection was rejected on ground that since notice was digitally signed by Assessing Officer on 31-3-2021, it would be deemed to have been issued within time, i.e., on 31-3-2021 – Whether since impugned notice under section 148 was issued to assessee on 6-4-2021 through e-mail, impugned notice under section 148 was time-barred and consequently, it was to be quashed – Held, yes [Paras 22-30] [In favour of assessee]