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TMI Blog2024 (7) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... t satisfy the test of law, accordingly, it would be required to be quashed and set aside. Decided in favour of assessee. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. Bharat Raichandani a/w Mr. Prathamesh Gargate i/b UBR Legal,. For the Respondents : Ms. Sushma Nagaraj a/w Ms. Shreya Sunghi,. ORAL JUDGMENT (PER. G. S. KULKARNI, J.):- 1. Rule. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India inter alia assails notice dated 19 July 2022 issued by Respondent No. 2 under Section 148 of the Income Tax Act, 1961(for short the Act ). 3. The assessment year is 2015-16. The impugned notice is on the basis of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue a Writ of Certiorari / Mandamus or any other writ / order / direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to quash and set aside impugned notice and order dated 19.07.2022 and 16.07.2022 respectively, the impugned letter dated 30.05.2022 and 15.06.2022, impugned notice dated 02.11.2022 and 09.01.2023 and impugned notice dated 10.01.2023 (Exhibit A1, Exhibit A2, Exhibit A3, A4, A5 and A6; (d) that this Hon ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents not to implement or act upon, either themselves or through their subordinates, on the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have been issued at that time on account of being beyond the time limit specified under the provision of clause (b) of sub-section (1) of this Section, as it stood immediately before the commencement of the Finance Act, 2021. The term at that time in the first proviso refers to the date on which notice under Section 148 is to be issued by the Assessing Officer. The term at that time has to refer to the term at any time used earlier in the said proviso. The reference to at any time is to the date of the notice to be issued by the Assessing Officer and, therefore, the term at that time would also refer to the said date. On the said date, if a notice could not have been issued under the erstwhile provision of Section 149 (1) (b) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already expired on 1st April 2021 is not sustainable. The interpretation canvassed by the Revenue is clearly contrary to the plain language of the proviso. When the language in the statute is clear, it has to be so interpreted and there is no scope for interpreting the provision on any other basis. The taxing statue should be strictly construed. [Godrej Boyce Manufacturing Company Ltd. vs. DCIT]. 27 The interpretation as canvassed by the Revenue would render the first proviso to Section 149 of the Act redundant and otiose. The time limit to issue notice under Section 148 of the Act had already expired on 1st April 2021 for Assessment Year 2013-2014 and 2014-2015, when Section 149 of the Act was amended. Therefore, reopening for Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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