Case Law Details
Himanshu Infratech Pvt Ltd Vs ITO (Delhi High Court)
Introduction: This analysis delves into the case of “Himanshu Infratech Pvt Ltd vs ITO” heard by the Delhi High Court. The case involves the quashing of a reassessment proceeding due to a delay in issuing a notice under Section 148A(b) of the Income Tax Act, caused by technical glitches on the ITBA (Income Tax Business Application) platform. The petitioner challenges the validity of the notice and subsequent proceedings based on limitation and technical grounds.
Analysis: The case revolves around a notice dated 30.06.2021 issued under Section 148A(b) of the Income Tax Act, along with notices dated 13.05.2022 and an order dated 27.07.2022, all relating to the Assessment Year 2014-15. The petitioner argues that the notice under Section 148A(b) was dispatched on 16.07.2021, beyond the limitation period that expired on 30.06.2021. The delay in issuance was attributed to technical glitches on the ITBA platform.
The petitioner contends that the delay in issuing the notice rendered the reassessment proceedings time-barred and therefore invalid. They further challenge the validity of the notice and subsequent proceedings on technical grounds, including the manner of service and the date of digital signatures on the notice.
The Delhi High Court, in similar cases, has previously ruled in favor of quashing notices and orders under Section 148A(b) and (d) due to delay in issuance and technical issues. The court’s approach appears to prioritize strict adherence to limitation periods and procedural formalities.
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