HC quashed section 148 notice issued more than six years after the end of relevant AY

Stalco Consultancy & Systems Private Limited Vs PCIT (Orissa High Court)

HC relied on the Supreme Court judgment in Union of India v. Ashish Agarwal and quashed notices under Section 148 of the Act which were issued prior to 1^st April, 2021 but beyond the period of six years after the expiry of the relevant AY.

Following the above orders, as far as the present case is concerned, inasmuch as the impugned notice dated 31^st March, 2021 seeking to reopen the assessment for the AY 2013-14 was issued more than six years after the end of the relevant AY, it is hereby quashed.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

1. The challenge in the present writ petition is to the notices dated 31^st March, 2021, 1^st April, 2021 and 5^th April, 2021 issued by the Income Tax Department (Department) under Section 148 of the Income Tax Act, 1961 (‘Act’) seeking to reopen the assessment of the Petitioner for the Assessment Year (AY) 2013-14.

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