The Gujarat High Court, in an order recently, held that a notice can be considered issued only when it is handed over to the proper officer for delivery. It held that an income tax notice for re-opening an assessment can become time-barred even if the notice is signed by an officer on the last day of the mandatory six year period for re-opening of an assessment.
In a case filed by one Kanubhai M Patel, the court pointed out that though the notice for re-opening assessment was signed on the last day of the mandatory period, the notice was sent to post office a week after and, therefore, the notice was time-barred. In its order on July 13, the division bench of Gujarat High Court comprising Justice D A Mehta and Justice HN Devani made a clear distinction between the date on which a notice is signed and the date on which the notice is issued. A notice with an officer’s signature on it cannot be construed as issuance of notice. A notice is considered issued only when it is handed over to the proper officer for delivery, the High Court held.
Source : Times of India
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