ARORA PREM AND ASSOCIATESNotice is said to be issued on date when e-mail is sent & not on date when e-mail is received: Madras HC
Our Blogs
Notice is said to be issued on date when e-mail is sent & not on date when e-mail is received: Madras HC
| The assessee filed a writ-petition challenging the date of issuance of the notice under section 148 of the Income-tax Act. In the case of the assessee, notice was issued vide email on 31/03/2021 at 6:42 PM but serve upon the assessee on 01/04/2021 at 2:00 AM. |
| Thus, the assessee contended that notice issued after 31/03/2021 under old provisions of Section 148 was liable to be set aside. |
| The Madras High Court ruled that section 282 stipulates the manner of service of notice and Section 282A prescribes the form of issuance of such notice, i.e., signed and issued in paper form or communicated in electronic form. Further, Rule 127A of the Income Tax Rules, 1962 states the authentication of notices and other documents. |
| The assessee raised the issue about the receipt of the notice on the day after 31/03/2021 without explaining that the requirement of provisions is for the issuance of notice and not of the receipt of the notice. |
| Further, the assessee could not bring any fact on record to show that notice under Section 148 was not issued by the electronic mode, i.e., by email, on 31.3.2021 and, that too, when the fact regarding the digital signature of the authority could not be disputed. |
| Accordingly, it was not a case where a notice under Section 148 was issued on or after 01/04/2021, rather it was issued before the date aforesaid. Thus, the same was to be held as legally valid. |
© 2019 APCA - Powered By Singleton Technologies