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TMI Blog2022 (11) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection of objections dated 22.03.2022, that point also had been considered, this Court do not want to go into that controversy. Instead, this Court feels that the point of limitation since can be raised at any point of time it can once again be raised by the petitioner/assessee before the Appellate Authority and if it is raised that can also be considered as one of the prime objection with regard to the Assessment under Section 147 r.w.s. 144B. Insofar as the impugned orders, which were passed on 31.03.2022 is concerned, the final show cause notice admittedly was uploaded on 30.03.2022 at 12.01 a.m hours and the SMS alert was made at 1.00 a.m hours at 31.03.2022. On the same day at 16.09 hours i.e., 31.03.2022 the final orders of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2022 - Honourable Mr.Justice R.Suresh Kumar For the Petitioner [in all W.Ps.] : Mr.P.S.Raman, Senior Counsel for Mr.N.V.Balaji For the Respondents [in all W.Ps.] : Mr.D.Prabhu Mukunth Arunkumar Junior Standing Counsel COMMON ORDER The issue raised in these writ petitions since is common, with the consent of learned counsel appearing for both sides, all these writ petitions were heard together and are disposed of by this common order. 2. That in respect of Assessment Years 2013-2014, 2014-2015 and 2015-2016, in order to reopen the assessment under Section 147 of the Income Tax Act,1961,(in short, the Act ), notice under Section 148 of the Act was issued on 31.03.2021. 3. Pursuant to the said notice, returns were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the limitation period point has already been raised as a prime objection to the reasons for reopening given by the Revenue. Despite this specific objection was made on the limitation, without considering the same in a proper perspective, on the next date, rejection of objection had been made by the Revenue thereby the limitation issue has not been properly met by the Revenue. 9. Apart from this reason, learned Senior Counsel would also point out that, when objection was rejected on 22.03.2022, thereafter normally a notice must be given under Section 142(1) of the Act and also if at all notice under Section 142(1) of the Act was given already, a reasonable time must be given to the petitioner/assessee to respond. 10. Without giving s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven, which was also responded by way of raising objections, the final show cause notice was issued on 30.03.2022 and once final show cause notice is issued by the Revenue and uploaded the same in the web-portal, there is no need to alert the assessee by way of SMS, only to the benefit of the petitioner/assessee, such alert message has been made at 1.00 a.m on 31.03.2022, that does not mean that only 31.03.2022 at 1.00 a.m, the petitioner was put on notice about the final show cause notice. 16. Therefore, it cannot be stated that reasonable time to respond to the final show cause notice was not given to the petitioner/assessee. Hence on that ground the petitioner cannot assail the impugned order successfully, he contended. 17. Insofar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made at 1.00 a.m hours at 31.03.2022. On the same day at 16.09 hours i.e., 31.03.2022 the final orders of assessments, which are impugned herein, were passed. Therefore, there was absolutely no reasonable time was given to the petitioner/assessee to respond even to the final show cause notice. 21. Insofar as the plea raised by the learned Senior Counsel appearing for the petitioner that in between the rejection of objections and issuance of a final show cause notice, no notice either under Section 142(1) or 143(2) of the Act as the case may be, has been issued is concerned, this larger issue, which had been raised in some other cases, where also this Court prima facie found reasons and entertained those writ petitions, which are pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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