Kanubhai M. Patel HUF Vs Hiren Bhatt (Gujarat High Court)– In the present case, the impugned notices have been signed on 31.03.2010, whereas the same were sent to the speed post centre for booking only on 07.04.2010. Considering the definition of the word issue, it is apparent that merely signing the notices on 31.03.2010, cannot be equated with issuance of notice as contemplated under section 149 of the Act. The date of issue would be the date on which the same were handed over for service to the proper officer, which in the facts of the present case would be the date on which the said notices were actually handed over to the post office for the purpose of booking for the purpose of effecting service on the petitioners.
Till the point of time the envelopes are properly stamped with adequate value of postal stamps, it cannot be stated that the process of issue is complete. In the facts of the present case, the impugned notices having been sent for booking to the Speed Post Centre only on 07.04.2010, the date of issue of the said notices would be 07.04.2010 and not 31.03.2010, as contended on behalf of the revenue. In the circumstances, impugned the notices under section 148 in relation to assessment year 2003-04, having been issued on 07.04.2010 which is clearly beyond the period of six years from the end of the relevant assessment year, are clearly barred by limitation and as such, cannot be sustained.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION No. 5295 of 2010
WITH
SPECIAL CIVIL APPLICATION NO.5296 OF 2010
AND
SPECIAL CIVIL APPLICATION NO.5297 OF 2010
HONOURABLE MR. JUSTICE D.A. MEHTA HONOURABLE MS. JUSTICE H.N.DEVANI
KANUBHAI M PATEL HUF – Petitioner(s)
Vs
HIREN BHATT OR HIS SUCCESSORS TO OFFICE & 4 – Respondent(s)
Appearance:
MR RK PATEL for Petitioner
MR MR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT for Respondent 1- 2 MR RM CHHAYA for Respondent(s) : 3 – 5.
Date: 13/07/2010
ORAL JUDGMENT
(Per: HONOURABLE MS.JUSTICE H.N.DEVANI)
1. These petitions have been filed with the following prayers:
[A] Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 31.03.2010 under section 148 of the Income Tax Act, 1961 annexed hereto at Annexure B.
[B] Pending admission, hearing and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 31.03.2010 under section 148 of the Income Tax Act, 1961 annexed hereto at Annexure B and/or taking any other steps in this regard including ex-parte order.
[C] Pending admission, hearing and disposal of this petition, stay the implementation / operation of the notice and orders to restrain the respondent from taking any further proceedings pursuant to the impugned notices at Annexure B .
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