SEEMA SETH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The present petition has been filed by the petitioner challenging the notice dtd. 30/3/2019 issued to the petitioner under Sec. 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') for the assessment year 2014-15. The petitioner further prays for quashing of all the subsequent proceedings initiated against the petitioner pursuant to the above notice.

(2.) Apart from contending that the impugned notice is beyond the period of limitation prescribed under Sec. 153(2) of the Act, it was also the case of the petitioner that the petitioner has not been served with the assessment order dtd. 12/12/2019 purportedly passed by the Assessing Officer against the petitioner under Sec. 143(3) read with Sec. 147 of the Act.

(3.) The petition was first listed before this Court on 27/8/2021 when the learned counsel for the respondents who appeared on advance notice screen shared the Assessment Order dtd. 12/12/2019 passed against the petitioner. He claimed that the said notice had been sent to the petitioner by way of speed post. The learned counsel for the respondents further produced the notice of demand under Sec. 156 of the Act dtd. 12/12/2019 as also a notice under Sec. 274 read with Sec. 271 (1)(b) of the Act dtd. 18/12/2019 issued against the petitioner.