9911796707
TMI Blog2025 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer [AO] had dropped the proceedings in respect of a notice dated 14.08.2024 issued under Section 148A (b) of the Act. However, the proceedings commenced earlier, pursuant to the issuance of notice dated 14.07.2022 under Section 148 of the Act, which were abated would continue. PREFATORY FACTS 2. The Assessee had filed her return of income for assessment year [AY] 2016-17 on 30.07.2016. On 23.06.2021, the AO issued a notice under Section 148 of the Act [the first section 148 notice] seeking to reopen the assessment for AY 2016-17. 3. Several petitions were filed challenging such notices that were issued after 31.03.2021 but by following the regime for reassessment that existed prior to 31.03.2021. This court as well as sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.07.2022. 8. Although, the AO had commenced the proceedings under Section 153C of the Act in respect of block of assessment years, which included AY 2016-17, it nonetheless proceeded to pass an order dated 14.07.2022 under Section 148A (d) of the Act holding that it was a fit case for issuance of a notice under Section 148 of the Act. On the same date, the AO also issued a notice under Section 148 of the Act [the second section 148 notice]. The Assessee filed her objections dated 31.08.2022 to the second section 148 notice. 9. On 17.01.2023, the Assessee received a communication, informing the Assessee that there may be duplicate proceedings considering that the first section 148 notice had been issued under the statutory provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 14.08.2024 issued under Section 148A (b) of the Act. However, the AO revived the proceedings pursuant to the second section 148 notice. 13. The Assessee challenged the said proceedings on several grounds including that the notice was not approved by the competent authority as stipulated under Section 151 of the Act and the second notice under Section 148 of the Act was beyond the period of limitation. REASONS & CONCLUSION 14. Mr. Gupta, learned counsel appearing for the Revenue advanced submissions, which we find are intrinsically inconsistent. First, he contended that the second section 148 notice should be considered as non est as it was issued after the notice under Section 153C of the Act was issued. However, he also submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation is considered as six years from the end of the relevant assessment year than the second section 148 notice was issued without the approval of the competent authority as required under Section 151 of the Act. 16. Considering the definite stand taken on behalf of the Revenue is that the period of limitation for issuance of notice under Section 148 of the Act in the present case is four years from the end of the relevant assessment year, that is AY 2016-17, we find that the second section 148 notice has been issued beyond the period of limitation. Thus, without going into the question whether the second section 148 notice is invalid as it was issued when the proceedings for reassessment of income for the relevant assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was required to be issued within the period of seven days thereafter. In the present case the second 148 notice was issued beyond the period of limitation. The said issue is squarely covered by the decision of this Court in Ram Balram Buildhome Pvt. Ltd. v. Income Tax Officer & Anr.: Neutral Citation: 2025:DHC:547-DB. 18. In view of the above, we do not consider it apposite to examine the question as to whether the notice issued has been approved by the competent authority as stipulated under Section 151 of the Act or whether the second section 148 notice was valid. 19. The impugned order holding that the said proceedings would continue is set aside. The proceedings commenced pursuant to the second section 148 notice are also set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
