Regular visit and review of relevant websites, web pages, and facilities like ‘my account’ of tax department is essential and desirable to check latest position, developments and limitation related issues.

[DEV KUMAR KOTHARI]

Visit of relevant websites of tax department:

It is desirable to visit websites of concerned Tax Department and relevant webpages and facility like ‘my account’ for ascertaining:

a. Pending proceedings, notices issued, compliance pending, for your action, demands etc.

b. Selecting pending proceedings for e-hearing/ e-proceedings or physical proceeding as you may desire.

c. Submitting response or seeking time for uploading response in case of pending proceedings.

d. Review of processing of returns, intimation, refunds, selection of Returns for scrutiny etc.

e. Updating of my profile for email id, mobile phone number, phone numbers, concerned persons and

f. Other applicable information - the above list is illustrative and not exhaustive and can varyin various department andtype of assesse and type of andlikely proceedings in his case.

Email id:

Review of email id provided in my account- profile is also necessary, because over a period of time there can be change of persons who looked after tax matter and whose email id was provided. In case email id provided is not in use or is not accessible by the assesse, notices served on email id registered may not be known/ immediately known.

Now-a-days we find that very short notices are given by the tax authorities, therefore active email id which is regularly visited for download of emails is very much essential.

Sometimes email may be missed due to inadvertence, mistake or some technical reasons, bounce or can be put in spam or deleted by mistakes, therefore, it is also advisable to visit website of department and have a look and review in facility like my account and update the same.

Save webpages and take screen shots:

Some important pages can be saved as webpage and by way of screen shots. This can be useful for reference in future, if it is noticed that some proceeding was not started or completed within prescribed limitation and were posted on website after limitation. Therefore, when there is a case for limitation for any likely or expected notice, order, or demand etc.  regular visit of relevant page and taking screen shot or saving webpage to preserve fact that there is no such notice or order on the last  day of   limitation (and also within some days thereafter – reasonable period) can be useful to challenge notice , order, demand notice  as time barred, if it is posted after limitation period is over.

Limitations and ground for time barred:

In case of computerized system notice, demand notice, order etc. must invariably be posted on website within limitation period. A posting of the same after the limitation period can be considered that the notice or order was issued after limitation period and is time barred.

 If it is also not posted within a reasonable time (say about five working days – this can be somewhat subjective matter) , that can be considered as reasonable evidence that the issue of notice or  order is time barred.

On this issue, there are likely to be litigation in future and if one want to challenge any notice or order as time barred, he must regularly visit few days before limitation lapse, on the day of limitation at say about 19 hours and also after 24 hours of limitation day and thereafter regularly for some days to check, if the notice or order is webhosted and made available on website within a reasonable period after limitation lapsed.