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TMI Blog2022 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... king report available on the official website of the postal department records the date of issuance as 02nd April, 2022, while determining the date of issuance of notice. The AO shall after determining the date of issuance of notice proceed with the matter in accordance with the directions issued by this Court and in accordance with law. - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner Through: Mr. Mudit Bansal, Advocate. Respondent Through: Mr. Sanjay Kumar, Senior Standing Counsel for Revenue. J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): Review Petition 279/2022 1. The present application has been filed by Revenue seeking a review of the judgment dated 27th September, 2022, insofar as the judgment at paragraph 10 directs the Assessing Officer ( AO ) to determine the date of issuance of the notice issued under Section 148 of the Income Tax Act, 1961, (the Act ) dated 31st March, 2021 and holds that such date of issuance is determined by the AO to be 31st March, 2021, to complete the reassessment proceedings within 12 weeks as per the procedure as it existed prior to the amendment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terim order dated 24th March, 2022. Further, the said order has been passed without providing any opportunity to the petitioner to respond to the alleged information against it, in accordance with the judgment of GKN Driveshafts (supra). Therefore, the said assessment order dated 26th March, 2022, is null and void and is hereby set aside. 6. The AO is directed to provide a copy of the STR relied upon in its order dated 26th March, 2022 within two (02) weeks. The Assessee shall furnish its reply and explanation to the transactions reported in the STR within a period of two (02) weeks thereafter. The AO shall also adjudicate on the plea of the Assessee that the tracking report available on the official website of the postal department records the date of issuance as 02nd April, 2022, while determining the date of issuance of notice. The AO shall after determining the date of issuance of notice proceed with the matter in accordance with the directions issued by this Court and in accordance with law. 7. In view of the aforesaid directions, the judgment dated 27 th September, 2022 is modified to read as under: HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o technical issue in bulk generation process, the document struck in intermittent state of processing due to which the bulk generation process failed. The failure resulted in queue the documents for generation in system. But since the document was under processing, the view/Download screen has shown the status of view document before roll back, and the user might have downloaded the document from that link before process got rolled back. The same document could have been manually signed and dispatched by user. Further, due to technical issues, the process of document generation was retrigger and old document with DIN: ITBA/AST/S/148/2020-21/1032022972(1) was neither saved in ITBA system nor shared with e-filing. After the process got rolled back, the system retriggered the document generation for notice u/s 148 vide DIN: ITBA/AST/S/148/2020-21/1032075144(1). As per system validation, the new notice u/s 148, for PAN:AAACV3744K, AY:2013-14, Document issued with DIN: ITBA/AST/S/148/2020-21/1032075144(1) on 3/31/2021 5:11:51 PM. Further, same shared with e-filing and on email on 16-Apr-2022. (after expiration of 15 days for signing). In view of the aforesaid explanation pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r affidavit, stated that, on 31st March, 2021 the ITBA portal was experiencing some technical issues and not functioning properly, owing to which the AO was not able to affix his DSC. AO thereafter signed the Notice bearing DIN Notice No: ITBA/AST/S/148/2020-21/1032022972(1) manually and sent it through speed post on 31st March, 2021. The Department has placed the speed post booking receipt dated 31st March 2021 on record, which displays the petitioner s name at serial no. 6. 7. The Department has further stated that there is no dispute that the notice was generated on 31st March, 2021 as after generation of DIN, the AO was not capable of taking it back at any future point of time and therefore it is the contention of the Department that the notice was issued when the DIN was generated by the AO. 8. The Department has also submitted that the Section 148 and 149 of the Act of 1961 refers to issue of notice and not the service thereof. [ R.K. Upadhyaya v. Shanabhai P. Patel, (1987) 166 ITR 163 (SC); Mayawati v. CIT (Central-1) Ors. [(2010) 321 ITR 349 (Del)]. Further that, to issue means to send out for service, therefore, it was contended by the Department t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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