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.
Conclusion-
It is a settled position of law that the notice under Section 148 of the Act of 1961 must be served in accordance with the procedure established by law, to the correct addressee, otherwise the reassessment proceedings would be invalid in law.
The issuance of e-mail attaching electronic notice to an unrelated e-mail address does not constitute as due despatch and therefore, the Notices cannot be said to have been issued on 31st March, 2021.
HC dispose of these Writ Petitions with the following directions:
