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TMI Blog2016 (6) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ich interalia referred to the proceedings under section 132 of the Act carried out in cases of Venus group of Ahmedabad on 10.3.2015 at the main office and residential premises during which incriminating materials and documents were found. On the basis of seized materials from the premises at 901, Saphire complex, from the abbreviations used, it was found that the transactions concerning the petitioner were recorded. The reasons also referred to the data seized from the harddisk from the computers at the site linking certain transactions to the petitioner. 3. The petitioner objected to the process of reopening under communication dated 20.4.2015 which objections were disposed of by the Assessing Officer on 27.5.2015. Even thereafter, the petitioner had raised further objections. Eventually when the petitioner failed to convince the department, present petitions came to be filed which is pressed on two grounds. First that the notice under section 148 of the Act was issued beyond six years from the end of relevant assessment year and therefore, barred by limitation as provided in section 149 of the Act. Second ground was that the Assessing Officer had not recorded his reasons before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in the context of issuance of notice for reopening in case of Kanubhai M. Patel (HUF) v. Hiren Bhatt or his successors to office and others reported in (2011) 334 ITR 25(Guj) held and observed as under : "16. Thus, the expression to issue in the context of issuance of notices, writs and process, has been attributed the meaning, to send out; to place in the hands of the proper officer for service. The expression shall be issued as used in section 149 would therefore have to be read in the aforesaid context. In the present case, the impugned notices have been signed on 31.03.2010, whereas the same were sent to the speed post centre for booking only on 07.04.2010. Considering the definition of the word issue, it is apparent that merely signing the notices on 31.03.2010, cannot be equated with issuance of notice as contemplated under section 149 of the Act. The date of issue would be the date on which the same were handed over for service to the proper officer, which in the facts of the present case would be the date on which the said notices were actually handed over to the post office for the purpose of booking for the purpose of effecting service on the petitioners. Till th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, the same are being done by the staff of this Department. In the instant case also, on verification of the records, it emerges that the Respondent has issued notice under section 148 of the Act dated 30.03.2015 in the name of the assessee and also handed over to the Postal Authority (Pickup manShri N.A. Parmar, GR.D(MTS) on 31.03.2015 as usual, along with other speed post articles pertaining to the Respondent's office. The said has been recorded in the outward register of the office for dtd. 31.03.2015 and the pickup manShri N. A. Parmar has also signed acknowledging receipt of the 24 articles for 31.03.2015. A copy of the outward register is annexed hereto and marked as AnnexureB. Furthermore, perusal of the outward register reveals that on 31.03.2015, further articles from Sr.No.25 to 39 have also been despatched on the same date i.e. 31.03.2015. On careful examination of the same, it is seen that the same have been despatched by the staff of the Department The same is confirmed from the receipt of the postal department affixed after the noting of the address at Sr.No.25. The said receipt shows the time of booking at 19.01 on 31.03.2015 and this article is in the continuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment has informed on query that due to completion of financial year and heavy receipt of other work, the said speed post articles were booked on the next date i.e. 01.04.2015. There is delay on the part of the Postal Authority. The Department cannot be made responsible for such kind of act by other authority. The Department is relying upon its outward register. As per this outward register, it is revealed that it is the Department who had issued the notice u/s. 148 of the Act dated 30.03.2015 and handed over to the Postal Authority on 31.03.2015 who in turn, had transferred and booked the article (containing impugned notice u/s.l48) on 01.04.2015 for which it cannot be said that the notice u/s. 148 of the Act is not issued within the time limit. The process of issue of notice, i.e. signing of notice on 30.03.2015 and handing over the same to the pickup man of the Postal Authority on 31.3.2015, as discussed above clearly establishes that the notice has been issued within the time limit. The Tax Assistant who had noted the daks in the outward register and handed over to the pickup man of the postal department has also confirmed these facts in an affidavit which is annexed hereto and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles with accuracy having duly counted and tallied with nme and addresses of the recepient as noted in outward register . And therefore he used to take over all such articles by counting and cross tallying with name and addresses of recipient according to outward register. Visited office of Joint Commissioner Income Tax along with Shri N.A. Parmar and on being exhibited outward register to him, Shri N.A. Parmar has confirmed his signatures put by him on various pages for all the dates including dated 31.03.2015. Shri Parmar has stated that he had handed over all these picked up articles to In charge of BNPL Centre on 31.03.2015. In view of above, it is clear that the 24 article meant for booking on 31.03.2015 in BNPL by IT Department were picked on 31.03.2015 by Shri N.A. Parmar Pick up man BNPL and handed over to concern BNPL incharge on the same day i.e. 31.03.2015" A copy of letter written by Shri Parmar dated 3.3.2016 is also enclosed. 13. The above materials would establish that the question is a highly disputed question of fact. There is prima facie materials produced by the department to demonstrate that the envelope was in fact, handed over to the postal authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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