{"id":288042,"date":"2023-03-28T12:00:11","date_gmt":"2023-03-28T06:30:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=288042"},"modified":"2023-04-03T12:45:41","modified_gmt":"2023-04-03T07:15:41","slug":"delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","title":{"rendered":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\tdocument.title = 'Delay in show cause notice under Income Tax Act inexcusable: Delhi HC | SCC Blog'\n\tdocument.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Delhi High Court set aside the delayed show cause notice issued by Revenue Department under the Income Tax Act, 1961.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Delhi High Court:<\/b> In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent) disposing of the petitioner&#8217;s representation for initiation of the penalty imposed under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559682\">271-C<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a>, a division bench of Rajiv Shakdher and Tara Vitasta Ganju, JJ., set aside the delayed show cause notice issued under the provision of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> (IT Act) for the delay being &#8216;unreasonable&#8217; and &#8216;unexplained&#8217;.)<\/p>\n<p style=\"margin-bottom: 3%;\">The petitioner in its return for Assessment Year (&#8216;AY&#8217;) 2007-08 dated 31-10-2007 had declared the taxable income as Rs. 47,39,42,143\/-. However, on 31.03.2009, the petitioner filed a revised return and pegged its taxable income at Rs. 47,14,28,736\/- by adding back certain expenses amounting to Rs. 84,62,03,987\/- by way of abundant caution, having regard to the provisions of Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559811\">40(a)(ia)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">In the succeeding AY (2008-09), the petitioner, while filing its return, claimed the very expense which it had added back as a deduction, as the said amount had been expended. Thus, the amount of Rs. 84,62,03,987\/- was claimed as a deduction in AY 2008-09.<\/p>\n<p style=\"margin-bottom: 3%;\">The Assessment year 2007-08 was subjected to scrutiny, according to which an assessment order under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559382\">143(3)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a> was passed dated 28-10-2011 wherein the Assessing Officer had quantified the total taxable income as Rs. 102,06,71,340\/- who had suggested the Additional Commissioner of Income Tax to impose penalty on the petitioner for failure to deduct tax.<\/p>\n<p style=\"margin-bottom: 3%;\">Consequent to the first Show Cause Notice dated 09-11-2017, the petitioner was called upon to explain why the penalty ought not to be imposed under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559682\">271-C<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a> <i>qua<\/i> AY 2007-08. <i>Inter alia<\/i>, the petitioner had raised a preliminary objection dated 19-12-2017 regarding the assumption of jurisdiction by the respondent stating that proceedings were barred by limitation. Apparently, without dealing with the preliminary objection posed by the petitioner, the respondent fixed the matter for hearing. This impelled the petitioner to approach the Court in the first instance by way of a writ petition which was disposed of dated 09-05-2018.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court in the said matter had remitted it back to the respondent with the direction to dispose of the petitioner&#8217;s representation which <i>inter alia<\/i>, concerned wrongful assumption of jurisdiction by the respondent. However, in the interregnum, the petitioner had moved an application for seeking modification of the order which led to the respondent passing the impugned Order which was followed by a second show cause notice.<\/p>\n<p><b>Issue for consideration<\/b><\/p>\n<ol>\n<li>\n<p>Interpretation of Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559702\">275(1)(c)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a>.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Can initiation of penalty proceedings be left to the whims and fancies of the revenue, or should it be hitched to the dicta of &#8216;reasonable period&#8217; adopted by Courts in such situations, in the absence of a statutory provision?<\/p>\n<\/li>\n<\/ol>\n<p><b>Court Analysis<\/b><\/p>\n<p>The Court was of the view that Section 275(1)(c) of the Act had two limbs:<\/p>\n<ol>\n<li>\n<p>Fixation of period of limitation when penalty was sought to be imposed as fall out action taken in another proceeding.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559702\">275(1)(c)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a> fixes the period of limitation, where initiation of action of imposition of penalty was taken on a standalone basis i.e., not as a consequence of action taken in another proceeding.<\/p>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">The Court observed that for the second limb, the legislature had provided a limitation of six months from the end of the month in which action for imposition of penalty was initiated. While timeframe was provided for the conclusion of penalty proceedings once initiated, there was no indication as to when the period of six months ought to commence.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court stated that when the revised return was filed for AY 2007-08, a scrutiny assessment under Section 143 (3) of the Act was framed. Despite flagging the issue of limitation in 2013-2014, no steps were taken for the issuance of a show cause notice in that time period..<\/p>\n<p style=\"margin-bottom: 3%;\">The Bench viewed that the delay in issuing the impugned show cause notice dated 09-11-2017 was inexcusable as there was no explanation as to why the show cause notice under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559701\">274<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a> was not issued in 2013-14, if not earlier.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court stated that even if it were to give leeway to the respondent that the period for commencement of limitation prescribed in terms of Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559702\">275(1)(c)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">IT Act<\/a> would commence either from 2013 or 2014, there was a period of <span style=\"font-weight: bold; font-style: italic; background-color: #e6e6e6; color: #2b579a;\">unexplained substantial delay<\/span>, as the show cause notice, concededly, was issued only on 09.11.2017.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, with the above observation, the Bench while agreeing with the contention of the petitioner that the show cause notice dated 09-11-2017 was woefully delayed, quashed the same. Consequentially, the impugned order dated 14-06-2018 collapsed, which was also the fate of the second show cause notice dated 27-06-2018.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Clix Capital Services Private Limited v Joint Commissioner of Income Tax, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/jS9sX15u\">2023 SCC OnLine Del 1821<\/a>, decided on 16-02-2023<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\">For the petitioner- Advocate Sachit Jolly, Advocate Rohit Garg, Advocate Soumya Singh, Advocate Disha Jham and Advocate Sohum Dua;<\/p>\n<p style=\"margin-left: 18pt;\">For the respondent- Senior Standing Counsel Abhishek Maratha.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law<\/i><\/p>\n","protected":false},"author":67517,"featured_media":284692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2543,2592,13081,56300,30630,32057,2531,18281,31393,53026,56301],"class_list":["post-288042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Delhi_High_Court","tag-Income_Tax","tag-income-tax-act","tag-income-tax-commissioner","tag-it-act","tag-limitation-period","tag-Revenue","tag-show-cause-notice","tag-tax-liability","tag-unexplained-delay","tag-unreasonable-delay"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act | SCC Times<\/title>\n<meta name=\"description\" content=\"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act\" \/>\n<meta property=\"og:description\" content=\"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-28T06:30:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-03T07:15:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/\",\"name\":\"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png\",\"datePublished\":\"2023-03-28T06:30:11+00:00\",\"dateModified\":\"2023-04-03T07:15:41+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84913f82186a8dea042dc300d5751624\"},\"description\":\"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png\",\"width\":886,\"height\":590,\"caption\":\"Delhi High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84913f82186a8dea042dc300d5751624\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d822f35f9fcd11386aa47345cde7945e45a64da7205eebe9784f21d0cd223603?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d822f35f9fcd11386aa47345cde7945e45a64da7205eebe9784f21d0cd223603?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/scc-online-editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act | SCC Times","description":"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","og_locale":"en_US","og_type":"article","og_title":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act","og_description":"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)","og_url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2023-03-28T06:30:11+00:00","article_modified_time":"2023-04-03T07:15:41+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png","type":"image\/png"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","name":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png","datePublished":"2023-03-28T06:30:11+00:00","dateModified":"2023-04-03T07:15:41+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84913f82186a8dea042dc300d5751624"},"description":"In a petition filed by Clix Capital Services Private Limited (petitioner) challenging the order passed by the Revenue Department (respondent)","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png","width":886,"height":590,"caption":"Delhi High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84913f82186a8dea042dc300d5751624","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d822f35f9fcd11386aa47345cde7945e45a64da7205eebe9784f21d0cd223603?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d822f35f9fcd11386aa47345cde7945e45a64da7205eebe9784f21d0cd223603?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/scc-online-editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":323347,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/31\/long-term-capital-gains-exempted-from-income-tax-non-disclosure-will-not-cause-prejudice-to-revenue-gauhc-scc-times\/","url_meta":{"origin":288042,"position":0},"title":"Long term capital gains exempted from income tax; non-disclosure will not cause prejudice to interest of revenue or loss of revenue: Gauhati HC","author":"Simranjeet","date":"May 31, 2024","format":false,"excerpt":"The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Gauhati High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Gauhati-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":197356,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/22\/a-show-cause-notice-issued-by-an-authority-lacking-jurisdiction-is-invalid\/","url_meta":{"origin":288042,"position":1},"title":"A show cause notice issued by an Authority lacking jurisdiction is invalid","author":"Bhumika Indulia","date":"June 22, 2018","format":false,"excerpt":"Madras High Court: A Division Judge Bench comprising of Indira Banerjee, CJ. and M. Sundar, J., allowed a writ appeal filed against the order of the learned Single Judge wherein he dismissed assessee\u2019s challenge to the show-cause notice issued by principal Commissioner of Income Tax (revenue). The assessee filed a\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":342987,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/03\/05\/proceedings-under-section-148a-b-income-tax-act-finance-act-2024-allahabad-hc\/","url_meta":{"origin":288042,"position":2},"title":"Maintainability of proceedings under S. 148A(b) of Income Tax Act post-enforcement of Finance (No. 2) Act, 2024: Read Allahabad HC&#8217;s ruling","author":"Apoorva","date":"March 5, 2025","format":false,"excerpt":"The Finance Act No. 02 of 2024, which came into effect on 01-09-2024, brought about significant amendments to the Income Tax Act. Among the key changes are revisions to Sections 148 and 148A, which pertain to the provisions for assessment and reassessment of income. In addition, Section 152 has been\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":288042,"position":3},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":372358,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/12\/del-hc-8-year-delay-income-tax-refund-to-microsoft\/","url_meta":{"origin":288042,"position":4},"title":"Delhi HC slams Income Tax Department for 8-Year delay in Refund to Microsoft; orders refund of \u20b95.37 Crore with interest","author":"Ritu","date":"January 12, 2026","format":false,"excerpt":"Income Tax Department officers\u2019 \u201cutterly negligent attitude\u201d compelled the petitioner to approach the Court.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"refund to Microsoft","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":341027,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/02\/12\/offence-before-show-cause-notice-compoundable-as-first-offence-supreme-court\/","url_meta":{"origin":288042,"position":5},"title":"Supreme Court clarifies whether offence under S. 276CC of IT Act 1961 committed before show-cause notice is compoundable as \u2018first offence\u2019","author":"Editor","date":"February 12, 2025","format":false,"excerpt":"The assessee\u2019s case was that whether he had filed a belated return of income, after the expiry of the due date or not, was immaterial and the point in time when the offence under Section 276CC is committed is the date immediately following the due date for furnishing the return\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Offence under S. 276-CC Compoundable","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Offence-under-S.-276-CC-Compoundable.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Offence-under-S.-276-CC-Compoundable.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Offence-under-S.-276-CC-Compoundable.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Offence-under-S.-276-CC-Compoundable.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/288042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67517"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=288042"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/288042\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/284692"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=288042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=288042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=288042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}