{"id":324182,"date":"2024-06-12T15:15:44","date_gmt":"2024-06-12T09:45:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=324182"},"modified":"2024-06-12T14:16:29","modified_gmt":"2024-06-12T08:46:29","slug":"del-hc-quashes-reassessment-notice-for-assessment-year-2013-14-due-to-exceeding-statutory-time-limit-under-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/12\/del-hc-quashes-reassessment-notice-for-assessment-year-2013-14-due-to-exceeding-statutory-time-limit-under-income-tax-act\/","title":{"rendered":"Delhi High Court quashes reassessment notice for AY 2013-14 due to exceeding statutory time limit under Income Tax Act"},"content":{"rendered":"
\n

Delhi High Court:<\/span> In a present writ petition filed challenging the notice dated 31-03-2023 issued under Section 148 of the Income Tax Act, 1961<\/a> (‘Act’) seeking reassessment of the petitioner’s Assessment Year (‘AY’) 2013-14. Yashwant Varma*, Purushaindra Kumar Kaurav, JJ.<\/span>, while allowing the present petition, held that impugned noticed issued on 31-03-2023, for reassessment of AY 2013-14 falls beyond the ten-year block period as set out under Section 153-C<\/a>\/153-A<\/a> of the Act<\/a>, which makes it unsustainable.<\/p>\n

The Court stated, “we allow the instant writ petition and quash the notice dated 31 March 2023 referable to Section 148 of the Act.”<\/span><\/p>\n

It was contended by the petitioner that the notice issued on 31-3-2024 comes under the amended regime of reassessment which came into effect on 01-04-2021. The reassessment had to satisfy the provision made in the first proviso to Section 149(1) of the Act. The said proviso reads as follows:<\/p>\n

“Provided that no notice under Section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 1st day of April, 2021, if [a notice under Section 148 or Section 153-A or Section 153-C could not have been issued at that time on account of being beyond the time limit specified under the provisions of clause (b) of sub-section (1) of this section or Section 153-A or Section 153-C, as the case may be], as they stood immediately before the commencement of the Finance Act, 2021<\/a>”<\/p>\n

The Court after dealing with additional facts, finds that the impugned notices under Section 148 of the Act was served to the petitioner in pursuance of search investigation which was conducted in the case of the Proform Group on 09-02-2022.<\/p>\n

The Court relied on Principal Commissioner of Income Tax1<\/span> v. Ojjus Medicare Pvt. Ltd<\/span>, 2024 SCC OnLine Del 2439<\/a>, wherein the court observed that, “As is evident from the prima facie observations which came to be rendered by us on that occasion, the reassessment which is sought to be initiated for Assessment Year [“AY”] 2012-13 would not sustain bearing in mind the prescription of limitation as contained in Section 149(1)(b)<\/a> of the Income Tax Act, 1961<\/a> [“Act”] as it stood at the relevant time”<\/span><\/p>\n

The Court while computing the “the relevant assessment year”<\/span> from the date of the impugned Section 148 notice stated that, as the AY 2013-14 falls beyond the ambit of ten-year block period as set out under Section 153C\/153A, the notice to render reassessment was unsustainable.<\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Computation of the ten-year block<\/p>\n<\/td>\n

\n

No. of years<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2023-24<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2022-23<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2021-22<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2020-21<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2019-20<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2018-19<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2017-18<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2016-17<\/p>\n<\/td>\n

\n

8<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2015-16<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n<\/tr>\n

\n

AY 2014-15<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The Court further stated that, the notice of reassessment on 31-03-2023 under Section 148 of the Act stands quashed and the instant writ petition is allowed.<\/p>\n

[Flowmore v. DCIT, W.P.(C): 3738 of 2024, decided on: 27-05-2024<\/span>]<\/p>\n

*Judgement authored by: Justice Yashwant Varma<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For Petitioner:<\/span> Sumit Lalchandani, Salil Kapoor, Utkarsh Gupta, Ananya Kapoor & Shivam Yadav, Advocates<\/p>\n

For Respondents:<\/span> Hemant Kumar Yadav, SPC For Resp.\/ UOI; Shlok Chandra, SSC; Madhavi Shukla, Priya Sarkar, JSCs & Sudarshan Roy, Advocate.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Court quashed the notice of reassessment issued on 31-3-2023 as it surpassed the ten-year block as prescribed u\/S first provision to Section of 148(1) of the Income Tax Act, 1961.<\/p>\n","protected":false},"author":67011,"featured_media":314886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[46988,2543,2592,69458,63402,21474],"class_list":["post-324182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessment-year","tag-Delhi_High_Court","tag-Income_Tax","tag-justice-purushaindra-kumar-kaurav","tag-justice-yashwant-varma","tag-reassessment"],"yoast_head":"\nDHC quashes reassessment notice for AY 2013-14 due to exceeding statutory time limit | SCC Times<\/title>\n<meta name=\"description\" content=\"Delhi High Court quashes reassessment notice for 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A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-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\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":325275,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/28\/delhi-hc-quashes-notice-issued-beyond-limitation-section-148-income-tax-act-1961-legal-news\/","url_meta":{"origin":324182,"position":1},"title":"\u2018S 149(1) neither effaces nor removes the first proviso to S153C (1)\u2019; Delhi High Court quashes notice u\/S 148 of IT Act","author":"Editor","date":"June 28, 2024","format":false,"excerpt":"In cases where a search is conducted after 31-03-2021, the first proviso to Section 153C (1) would have to be construed and tested as regards the date when the Assessing Officer decides to initiate action against the non-searched entity.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-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\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":318623,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/28\/dhc-dismisses-another-plea-by-inc-against-tax-reassessment-proceedings-legal-news\/","url_meta":{"origin":324182,"position":2},"title":"Delhi High Court dismisses another plea by Indian National Congress against tax reassessment proceedings for four years","author":"Simranjeet","date":"March 28, 2024","format":false,"excerpt":"Indian National Congress objected to the tax reassessment proceedings stating that they are time-barred.","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"Congress's plea against tax reassessment proceedings dismissed","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Congresss-plea-against-tax-reassessment-proceedings-dismissed.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Congresss-plea-against-tax-reassessment-proceedings-dismissed.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Congresss-plea-against-tax-reassessment-proceedings-dismissed.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Congresss-plea-against-tax-reassessment-proceedings-dismissed.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":330607,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/11\/delhi-hc-quashes-notice-against-genpact-india-says-ashish-kumar-decision-does-not-depriive-assessee-right-to-question-initiation-of-reassessment\/","url_meta":{"origin":324182,"position":3},"title":"\u2018SC\u2019s 2023 decision in Ashish Agarwal does not deprive assessee of the right to question initiation of reassessment based on S.149(1)\u2019; Delhi HC quashes notice against Genpact India","author":"Editor","date":"September 11, 2024","format":false,"excerpt":"\u2018Although Genpact had alluded to the amended statutory regime that had come into existence and had informed the AO of the obligation to follow the procedure under Section 148A, no legal challenge was instituted to impugn the action commenced by notice dated 30-06-2021.\u2019","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-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\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":217536,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/01\/del-hc-reassessment-order-quashed-for-non-compliance-of-sacrosanct-procedure-laid-down-by-sc-in-gkn-driveshafts-case\/","url_meta":{"origin":324182,"position":4},"title":"Del HC | Reassessment order quashed for non-compliance of ‘sacrosanct’ procedure laid down by SC in GKN Driveshafts case","author":"Bhumika Indulia","date":"August 1, 2019","format":false,"excerpt":"Delhi High Court:\u00a0A Division Bench of Dr S. Muralidhar and Talwant Singh, JJ. quashed an order of reassessment passed by the Assessing officer for non-compliance of the procedure outlined by the Supreme Court in GKN Driveshafts India (P) Ltd. v. CIT, (2003) 1 SCC 72. The short point involved in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":269311,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/30\/meghalaya-high-court-minimum-7-days-time-to-be-provided-to-respond-to-the-reassessment-notice-under-s-148-of-it-act-1961\/","url_meta":{"origin":324182,"position":5},"title":"Meghalaya High Court| Minimum 7 days time to be provided to respond to the reassessment notice under S. 148 of IT Act, 1961","author":"Editor","date":"June 30, 2022","format":false,"excerpt":"Meghalaya High Court: The Division Bench of Sanjib Banerjee, CJ. and W. Diengdoh, J. disposed of a petition holding that the assessee should be given a minimum of 7 days' time to respond to the reassessment notice. A notice under Section 148 of the Income-Tax Act, 1961 had been issued\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Meghalaya High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Meghalaya-High-Court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Meghalaya-High-Court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Meghalaya-High-Court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Meghalaya-High-Court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Meghalaya-High-Court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/324182","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\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=324182"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/324182\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314886"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=324182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=324182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=324182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}