Jasbir Singh Oberoi Vs Union of India and others (Jammu and Kashmir High Court)
Sub: Whether notice u/s 148 dated 25th July 2022 which was originally issued on 31st May 2021 and which was deemed to be notice u/s 148A(b) in terms of decision of Ashish Agarwal for AY 2013-14 is barred by limitation?
This judgement has analysed both the decisions of Rajeev Bansal and Ashish Agarwal and will be helpful in deciding the limitation period.
The controversy regarding the limitation period for issuance of notices which were originally issued after 1-4-2021 under the old law upto 31-3-2021 continues to rule the legal world and the latest decision for AY 2013-14 related to a case where the original notice u/s 148 was issued on 31-5-2021 and was deemed to be a notice in terms of Ashish Agarwal decision and fresh notice u/s 148A(b) was issued on 24-5-2022 and the order u/s 148A(d) was passed on 25-7-2022 and the notice u/s 148 was issued on 26th July 2022. The assessee challenged such notice on grounds of limitation as in terms of decision of Rajeev Bansal the limitation has to be computed taking into surviving time of 30 days which was left on 30th June 2021 , the original notice having been issued on 31-5-2021. In this case after issuance of notice u/s 148A(b) on 24-5-2022 , two weeks time was given and taking two weeks time from 24-5-2022, the limitation of 30days started from 8-6-2022 and thus the notice should have been issued by 9-7-2022 and same having been issued on 26-7-2022 , the notice was held to be barred by limitation.
