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TMI Blog2022 (4) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenging the said notice under Section 148 of the Act on the ground of limitation that it is beyond the limitation contemplated under Section 149 of the Act, the petitioner challenged the said notice issued under Section 148 of the Act by filing a Writ Petition in W.P.No.13431 of 2018. 4. The said Writ Petition along with certain connected Writ Petitions were heard by a learned Judge of this Court and disposed of on 26.04.2021. 5. The learned Judge, while passing orders in the said Writ Petitions, including the one filed by the petitioner challenging Section 148 notice, has held that the limitation for the purpose of Section 149, is only the issuance of notice, therefore when a notice is issued by signing the same by the competent authority that is sufficient that the action was initiated as contemplated within the limitation under Section 149 of the Act. The learned Judge has further held that, thereafter, the delivery or receipt of the order or notice is irrelevant as far as the requirement contemplated under the particular provisions of the Act. 6. Therefore, on that ground, the petitioner and others in the said batch of cases, unsuccessfully challenged the Section 148 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and assessment order should have been passed. 12. However, the present assessment order which is impugned herein has been passed only in the year 2022, nearly after three months period of limitation and thus it is barred of limitation, therefore, on that ground, the learned counsel would contend that, the petitioner has challenged the impugned order of assessment in this Writ Petition. Hence, he seeks the indulgence of this Court. 13. However, Mr.D.Prabhu Mukunth Arunkumar, learned Junior Standing Counsel appearing for the respondents has pointed out that, no doubt, there was limitation of nine months period, within which the assessment should have been completed, however, the calculation given by the petitioner side that the limitation was over by 20.11.2021 is not correct. He further submits that, the nine months limitation shall start under Section 153(2) of the Act only from the last date of the financial year, where the notice under Section 148 was served on the assessee. Here, admittedly, the notice under Section 148 was served on the petitioner assessee on 03.04.2018. When that being so, the said date 03.04.2018 ie., serving date on the assessee falls in the financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the argument on behalf of the assessees that the word "issued" means, that the notice served or received by the assessee and not 'generated' or 'despatched' or 'sent' by the Revenue alone. 22. However, this argument having been considered, was rejected by the learned Single Judge in the said order dated 26.04.2021 in the matter of "Sadhna Tolasariya and Others -Vs- The Income Tax Officer, Corporate Ward-12, Chennai-6 and Others" dated 26.04.2021 made in W.P.Nos.13425 of 2018 etc., In the said judgment, the learned Judge has held as follows, "19. Section 149 of the Act denotes 'no notice under Section 148 shall be issued for the relevant assessment year if four years have lapsed, which reads as under:- "149. Time limit for notice: (1) No notice under section 148 shall be issued for the relevant assessment year,- (a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) or clause (c); (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the order of notice is signed by the Competent Authority. Once the order of notice is signed by the Competent Authority, that is sufficient that the actions are initiated. Thereafter, delivery or receipt of the order is irrelevant as far as the requirements contemplated under the provisions of the Income Tax Act is concerned. Thus, for the purpose of issuance of notice under Section 149 of the Income Tax Act, it is sufficient to establish that if such an order/notice is signed by the Authority Competent and if this fact is established, then it is to be construed that the provisions of the Act are complied with." 23. The learned Judge has made a clear distinction between issuing of notice and delivery of notice or receipt of notice. Especially in Para 23 of the judgment referred to above, the learned Judge has stated that, issuance of notice means the order or notice is signed by the competent authority and once the order or notice is signed by the competent authority that is sufficient that the actions are initiated. There may not be a different interpretation for the word 'issuance'. However, the learned Judge has further stated that, thereafter delivery or receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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