Gurusamy Suseela Vs ITO (ITAT Chennai)
The assessee challenged the validity of reassessment for AY 2010-11 on the ground that the notice issued u/s 148 was beyond the statutory time limit. Under section 149, the last date for issuing notice was 31.03.2017 (six years from the end of the relevant assessment year).
Although the notice bore the date 31.03.2017, the assessee produced evidence showing that it was actually dispatched later, including the speed-post envelope showing dispatch on 03.04.2017. The assessee therefore argued that the notice was ante-dated and issued after the limitation period.
The Tribunal examined the dispatch/issue register of the AO’s office and found several irregularities:
- Manual entries were maintained up to 30.03.2017, but for 31.03.2017 typed sheets were pasted in the register instead of normal entries.
- The serial numbers and page numbering were inconsistent, creating serious doubt regarding the authenticity of the entries.
- There was no evidence that the notice had actually been dispatched or handed over for service on 31.03.2017.
The Tribunal held that issuance of notice u/s 148 within limitation is a jurisdictional requirement, and the burden lies on the Revenue to prove that the notice was validly issued within time. Since the Department failed to demonstrate that the notice had actually been issued on 31.03.2017, the Tribunal accepted the assessee’s contention that the notice was ante-dated and issued beyond limitation.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
