9911796707
TMI Blog2024 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961 was dispatched on the same date. As indicated what is on record is an email dated 16.07.2021, which is clearly suggestive of the fact that the aforementioned impugned notice was transmitted on the said date to the petitioner. Furthermore, a perusal of the impugned notice dated 30.06.2021 shows that it does not bear the time-stamp or the digital signature of the concerned Assessing Officer (AO). The obvious conclusion that one can arrive at is that the impugned notice was not dispatched on 30.06.2021. Given this position, revenue cannot but accept that the reassessment proceedings are time-barred. The AO could have issued a fresh notice, albeit under the new regime, only between 01.04.2021 and 30.06.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain has relied upon the following orders: (i) Order dated 13.03.2023 passed in W.P.(C) No. 16974/2022, titled Genesis Colors Ltd. v. ACIT Ors. (ii) Order dated 14.12.2022 passed in W.P.(C) No. 12220/2022, titled Vinayak Services Pvt. Ltd. v. ITO Ors. 5. Issue notice. 5.1 Mr Shlok Chandra, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 6. Mr Chandra seeks a short accommodation to return with instructions. 7. List the matter on 01.06.2023. 8. Till the next date of hearing, the operation of the impugned order dated 29.06.2022 passed under Section 148A(d), and the consequential notice of even date, i.e., 29.06.2022, issued under Section 148 of the Act shall remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se judgments are referred to hereinafter: (i) Order dated 13.03.2023 passed in W.P.(C) 16974/2022, titled Genesis Colors Limited vs Assistant Commissioner of Income Tax(OSD) Range-10 Ors. (ii) Order dated 14.12.2022 passed in W.P.(C) 12220/2022, titled M/s Vinayak Services Pvt Ltd vs Income Tax Officer Ward 26(3) Delhi. (iii) Order dated 13.03.2022 passed in W.P.(C) 1525/2023 1526/2023, titled M/s Holy Building Solutions Private Limited vs Income Tax Officer, Ward 11 (1) Delhi Anr. (iv) Himanshu Infratech Pvt. Ltd vs Income Tax Officer Ors., 2023:DHC:5197-DB. 11. Given this position, the impugned notice dated 30.06.2021, the notices dated 14.05.2022 and 21.05.2022 issued under Section 148A(b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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