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2022 (7) TMI 439 - HC - Income TaxReopening of assessment u/s 147 - notice under Section 148 A (b) to correct address or not? - HELD THAT - As petitioner has not been able to make out a case that the address on which the notice under Section 148 A (2) (b) sent was not one in the ITR furnished by the assessee to which the communication related. Moreover in the absence of the ITR for assessment year 2021-22 the department cannot also be blamed for sending the e-mail notice on the address indicated in the ITR 2020-21 assessment year. We are also of the opinion that such communication could have been delivered or transmitted electronically on any of the e-mail addresses made available by the addressee to the Income Tax Authority including the one on which he has filed ITR 6 for assessment year 2020- 21 on which such notice under Section 148 A (b) has been delivered. We may also passingly observe that considering the strict time line stipulated for a preliminary enquiry under Section 148A before re-opening assessment proceedings interference on such issues at this stage when facts and documents on record do not substantiate the contention of the petitioner are wholly uncalled for.
Issues:
1. Validity of notice under Section 148 A (b) of the Income Tax Act, 1961. 2. Compliance with Section 282 of the Income Tax Act, 1961 and Rule 127 regarding notice delivery. 3. Assessment proceedings under Section 148 of the IT Act and the timeline for preliminary enquiry. 4. Electronic transmission of notice and availability of email addresses. Analysis: Issue 1: The petitioner challenged the validity of the notice dated 22nd March, 2022, issued under Section 148 A (b) of the Income Tax Act, 1961, alleging non-compliance with Section 282 read with Rule 127. The petitioner contended that the order under Section 148 A (d) was passed without providing an opportunity to respond to the notice. Issue 2: Section 282 of the IT Act, along with Rule 127, provides for the service of notices electronically based on the addresses available in the PAN database, income tax returns, or as specified by the addressee. The court noted that the notice could have been transmitted electronically to the email addresses available in the ITR filed by the assessee for the relevant assessment year. Issue 3: The court highlighted the importance of the preliminary enquiry under Section 148 A before initiating assessment proceedings under Section 148 of the IT Act. The assessing officer must adhere to a specified timeline for conducting the enquiry and passing an order based on the assessee's reply. Issue 4: The court observed that the notice could have been delivered electronically to any email address provided by the addressee to the Income Tax Authority. The department's posting of the notice on the dedicated account of the petitioner on the Income Tax Portal was also considered compliant with Section 282 of the Act. In conclusion, the court dismissed the writ petition, finding that the petitioner failed to establish that the notice was not sent to an address as per the ITR or that there was a breach of electronic communication rules. The court emphasized the importance of factual substantiation and adherence to timelines in assessment proceedings under the IT Act.
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