Kalyan Chillara Vs DCIT (Telangana High Court)
Summary: The Telangana High Court considered a common batch of eleven writ petitions challenging reassessment notices issued under section 148 of the Income-tax Act, 1961. The first matter in the source is W.P. No. 18098 of 2022 filed by Kalyan Chillara against the Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad and others. The common dispute concerned the date on which section 148 notices were legally “issued” for limitation purposes, particularly where notices were dated 31.03.2021 but were dispatched through the Income Tax Business Application (I.T.B.A.) portal on 01.04.2021 or thereafter.
The petitioners contended that, under the then applicable provisions, notices under section 148 had to be issued and served within the prescribed limitation period ending on 31.03.2021. They submitted that Departmental records and portal data could disclose the actual dates of dispatch and service, and that electronic notices could not be treated as issued merely because they were generated or digitally signed on 31.03.2021. They also relied on the change in the reassessment regime brought into force from 01.04.2021 and on Union of India and others vs. Ashish Agarwal, contending that notices issued on or after 01.04.2021 could not be sustained under the old regime.
