Issue of section 148 Notice to unrelated e-mail address is not due dispatch

Suman Jeet Agarwal Vs ITO (Delhi High Court)

Delhi High Court held that issuance of notice u/s 148 of the Income Tax Act to an unrelated e-mail address doesn’t constitute as due dispatch

Facts-

The impugned Notices pertain to A.Ys. 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 were getting time barred on 31st March, 2021, as per the newly amended Section 149(a) of the Act of 1961 and were therefore, as per law required to be ‘issued’ on or before 31st March, 2021.

The impugned Notices were generated on the ITBA portal on 31st March, 2021, however, the same have been despatched only on or after 01st April 2021; and therefore the issue arising for determination before this Court is whether the impugned Notices will be governed by the re-assessment regime which came into effect on 01st April, 2021, or the re-assessment regime which was in existence as on 31st March, 2021.

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