Srimani Basu v. Income Tax Officer
Case brief
What is this about?
Non-service of notice under Section 148A(b) dated 24-01-2023, order under Section 148A(d) dated 08-03-2023, notice under Section 148 dated 09-03-2023 and notice under Section 142(1) dated 20-09-2023 for AY 2016-17; duty of assessee to intimate change of address and update PAN card details; postal return with remark “left”; email-id not registered on e-filing portal; no fault attributable to Income Tax Department; equitable opportunity — individual lady, husband on transferable job; quashing of 148A(d) order and consequent notices; fresh objections within four weeks, disposal within further four weeks; bar on limitation plea for interim period; direction to update address and email-id; Bombay High Court OOCP, W.P. No.3286 of 2024, Sonak & Jain JJ., per Jitendra Jain J., no costs.
What did the court decide?
Order under Section 148A(d) dated 8 March 2023, notice under Section 148 dated 9 March 2023 and consequential notice under Section 142(1) dated 20 September 2023 for AY 2016-2017 quashed; Respondents directed to communicate with the Petitioner at the postal address and email-id furnished by her; service of the Section 148A(b) notice dated 24 January 2023 accepted through counsel; Petitioner to file objections to the 148A(b) notice within four weeks of uploading of the order, Respondents to dispose of them within a further four weeks; Petitioner barred from pleading limitation from 24 January 2023 until uploading of the order and the time frame fixed; Petitioner directed to apply for incorporation of change of address and email-id; Petition made absolute; no costs.