2022 (11) TMI 1443 - HC - Income Tax

Reopening of assessment u/s 148 - Period of limitation - review application has been filed praying for review of the judgment and order dated 2022 (5) TMI 1614 - ALLAHABAD HIGH COURT on the ground that the Assessing Officer has also put signature on the notice under Section 148 of the Income Tax Act, 1961 - HELD THAT - We have perused our judgment and order above we find that it was passed after affording opportunity of hearing to the applicants, i.e. the Department. Departmental counsel argued the matter after obtaining instructions dated 04.05.2022 from the concerned authority. We have also noted in our aforesaid judgment and order dated 06.05.2022 that in the aforesaid instructions it is admitted that the impugned notice through e-mail was sent to the petitioner on 01.04.2021. Thus, it was admitted by the respondents that the impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021. In view of the aforesaid, we do not find any manifest error in our judgment dated 06.05.2022. We find no merit in this review application.

Summary

Issues: Review of judgment and order dated 06.05.2022 in Writ Tax No.676 of 2022.

The judgment pertains to a review application filed for reconsideration of a previous decision. The Departmental counsel argued that the Assessing Officer had signed the notice under Section 148 of the Income Tax Act, 1961, warranting a review. The High Court examined the previous judgment and observed that it was issued after providing a hearing to the Department. The Departmental counsel presented arguments based on instructions received on 04.05.2022. The Court noted that the impugned notice was sent to the petitioner via email on 01.04.2021, after the expiration of the limitation period on 31.03.2021. Consequently, the Court found no substantial error in the previous judgment and dismissed the review application, citing lack of merit.

This case underscores the significance of procedural compliance in tax matters, particularly regarding the issuance of notices within statutory time limits. The Court's meticulous review of the facts and adherence to legal standards highlight the importance of upholding due process and statutory requirements in tax assessments. The judgment serves as a reminder of the courts' role in ensuring procedural fairness and adherence to the law in tax-related disputes.