Recently the Hon’ble MP High Court has set aside the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, which was delivered to the Assessee only on 16.04.2021. The Hon’ble Court while setting aside the Notice dated 31.03.2021 held that the Assessing Officer was mandated to follow the procedure prescribed under Section 148A of the Income Tax Act before emailing the Notice to the Assessee in the month of April. The aforesaid ruling has been given in the case of Yuvraj v. ITO W.P. No. 28293 of 2021.
Earlier, various Hon’ble High Courts have set aside the Notices dated 01.04.2021 or later, issued under Section 148 of the Income Tax Act, on the ground of non-follow of procedure prescribed under Section 148A of the Income Tax Act, which has been inserted in the Statute by Finance Act’2021, w.e.f. 01.04.2021.
The Hon’ble High Court of MP after analysing the latest provisions of Income Tax Act held that:
“..we have no hesitation to hold that the impugned notice is bad in the eye of law, contained in Annexure P/1 dated 31/03/2021 (received by the petition on 16/04/2021 through Email) inasmuch as after 01/04.2021, it is mandatory requirement that prior to re-assessment proceedings notice under Section 148-A of Income Tax Act, 1961 should be issued to the assessee.”
Read the judgement of Hon’ble MP High Court at:Yuvraj v. ITO_MP HC