This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Issue of section 148 Notice to unrelated e-mail address is not due dispatch
Case Law Details
- Case Name
- Suman Jeet Agarwal Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 o...
Author Info
