Shri Bala Ji Stone Works Vs State of U.P. and Another (Allahabad High Court)
Allahabad High Court has addressed a dispute concerning the proper communication of an income tax order, ruling in favor of Shri Bala Ji Stone Works. The court found that the Income Tax Department could not definitively prove that a crucial order was accessible to the assessee under the standard “view notices and orders” tab on the online portal. Consequently, the High Court allowed the petitioner to treat the original show cause notice as a final notice, mandating a fresh procedure for redetermination.
Shri Bala Ji Stone Works had filed a petition challenging an order dated September 21, 2022, issued by Respondent No. 2 (likely the assessing officer). The core of the petitioner’s argument revolved around the alleged improper upload of this impugned order. The assessee contended that the order did not appear under the expected “view notices and orders” tab on their portal, but instead reflected under a different tab, “additional notice and orders.” This discrepancy, the petitioner argued, prevented them from seeking timely and appropriate remedies against the order within the prescribed limitation period.
Reliance on Previous Precedent
In support of their claim, the petitioner’s counsel, Sri Ravi Pratap Singh, referred to a previous order of the same court in Writ Tax No. 551 of 2023 (M/s Mohini Traders Vs. State of U.P. and Another) decided on May 3, 2023 [Neutral Citation No. 2023:AHC:115008-DB]. While the current order does not detail the specifics of M/s Mohini Traders, its invocation suggests a precedent where issues related to the digital communication of tax orders and their accessibility on the portal were considered by the court. The reliance on this precedent indicates a pattern of challenges faced by assessees regarding the reliability and uniformity of digital communication from tax authorities.
