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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 ..... e 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 order passed by Respondent No. 2 under the provisions of Section 148A (d) which is also assailed by the petitioner. It would be appropriate to note the substantive prayers as made in the petition which read thus:- (a) "that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India quashing the impugned notice dated 19.07.2022 issued Respondent No. 2 (Exhibit "A1") and impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 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 impugned notices (Exhibits A1, A2, A3, A4, A5 and A6) issued by Respondent No. 2 and Respondent No. 3 respectively and stay their operation thereof;" 4. Mr. Raichandani, learned counsel for the petitioner at the outset would submit that the challenge as raised by the petitioner would stand covered by the decision of the Division Bench of this Court in Hexaware Technology Ltd. Vs. Assistant Commissioner of Income Tax, Circle 15(1)(2), Mumbai & Ors Writ Petition No. 1778 of 2023 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso. 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 the Act, for any assessment year beginning on or before the 1st day of April 2021, the notice cannot be issued even under the new provisions. 25 Section 149 (1) (b) of the erstwhile provisions provided a time limit of six years from the end of the relevant assessment year for issuing notice under Section 148 of the Act. For the relevant assessment year, being Assessment Year 2015-2016, 6th year expired on 31st March 2022. The notice under Section 148 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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 Years 2013-2014 and 2014-2015 had already been barred by limitation on 1st April 2021. Accordingly, the extended period of ten years as provided in Section 149 (1) (b) of the Act would not have been applicable to Assessment Years 2013-2014 and 2014-2015, de hors the proviso. It is a settled principle of law that when limitation has already expired, it cannot be revived by way of a subsequent amendment and, hence, for Assessment Years 2013-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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