ROHIT KUMAR Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) The writ petitioner seeks to question the invocation of Sec. 148 of the Income Tax Act, 1961 'Act' by the respondents in relation to Assessment Year 'AY' 2015-16. The challenge appears to have been originally mounted basis the digital signing of the notice under Sec. 148 on 9/4/2021 although it bore a date of 31/3/2021. The petitioner appears to have originally contended that since the notice would be deemed to have been issued on 9/4/2021, it would be the reassessment regime as introduced by virtue of Finance Act, 2021 which would have been applicable. This according to the writ petitioner would have required the respondents to follow the procedure as prescribed by Sec. 148A of the Act which had come to be introduced by virtue of Finance Act, 2021. It is these aspects which came to be noticed by the Court originally when it entertained the writ petition on 15/2/2022 and led to the passing of an interim order providing that while it would be open for the Assessing Officer 'AO' to frame an order of assessment, the same would not be given effect to.

(2.) When the matter was heard finally by us, Mr. Aggarwal, learned senior counsel appearing for the writ petitioner, had contended that since the notice had been digitally signed on 9/4/2021, it would be that date which would be liable to be viewed as the date of issuance of notice. It was his contention that this issue in any case stands conclusively settled in light of the judgment of the Court in Suman Jeet Agarwal vs. Income Tax Officer and Ors 2022 SCC OnLine Del 3141 and where the Court had held as follows:-

(3.) It was further submitted that from the reasons which had been supplied it is apparent that the income which is alleged to have escaped assessment was spelt out as INR 46,17,000/- and thus falling below the threshold of INR 50 lakhs which forms part of the amended Sec. 149(1)(b) as that provision came to exist in the statute post 1/4/2021. According to Mr. Aggarwal, the reassessment action is thus liable to be additionally struck down on this score.