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Section 148 Notice Emailed on 1 April 2021 Can’t Be Treated as Issued on 31 March: Bombay HC:
Case Law Details
- Case Name
- Shreenath Finstock Private Ltd. Vs Union of India & Ors (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Shreenath Finstock Private Ltd. Vs Union of India & Ors (Bombay High Court)
Material Facts
The petitioner challenged a notice dated 31 March 2021 issued under Section 148 of the Income-tax Act, 1961 and the consequent assessment order dated 30 March 2022 passed under Section 147 read with Section 144B for Assessment Year 2013-14. The petitioner contended that although the notice was dated and digitally signed on 31 March 2021, it was received only through an email sent on 1 April 2021 at 5:51 a.m. According to the petitioner, the reassessment proceedings therefore could not continue under ...
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