2023 (11) TMI 1282 - HC - Income Tax

Validity of reopening of assessment - two consecutive notices issued - as submitted first notice did not comply with the requirement of stating the reasons and prior approval as mandated under circular dated 14.08.2019 (Circular No.19/2019) and second notice which was issued on the next day though mentioned the DIN number, it did not bear the signature - HELD THAT - We find that the notices impugned were issued way back on 25.03.2023 and 26.03.2023. The petitioner did not chose to challenge those orders but participated in the proceedings. Notice under Section 143(2) of the Act was issued way back on 22.06.2023 followed by notice under Section 142(1) of the Act on 21.07.2023, wherein, materials relied upon and the petitioners are also been disclosed to the petitioner. In view of the above circumstances, on account of delay in approaching this Court, this Court is not inclined to interfere with the proceedings.

Summary

The petitioner challenged notices under Section 148 of the Income Tax Act, 1961 for non-compliance with circular dated 14.08.2019. Despite participating in proceedings, the petitioner's delay in approaching the court led to dismissal of the petition.