Writ petition challenging reopening notices under Sections 148 and 148A(d) for Assessment Year 2016-17 as time-barred. The court held that the six-year period expired on 31.03.2023, making the notice issued on 16.04.2024 barred by limitation, set aside both notices and allowed the petition.
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versus
ASSISTANT COMMISSIONER OF INCOME TAX
.....Respondent Through: Mr. Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Easha, JSCs.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR
“A. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned reopening proceedings initiated vide notice u/s 148 dated 16.04.2024; and order passed u/s 148A(d) dated 16.04.2024 by respondent being time barred u/s 149(1) and based on totally erroneous understating of order of this hon’ble court in Twylight case (05.01.2024) and based on totally incorrect invocation of clause relating to “Information which requires action in consequence of the order of a Tribunal or a Court.”
B. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned reopening proceedings initiated vide notice u/s 148 dated 16.04.2024; and order passed
This is a digitally signed order.
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u/s 148A(d) dated 16.04.2024 by respondent being passed in arbitrary manner without application of mind;
C. Issue of a writ of certiorari, mandamus, prohibition or any other
writ and/or order and or directions quashing the impugned proceedings u/s 148/148A in violation of sec. 151A/cbdt notifications. D. Issue of a writ of certiorari, mandamus, prohibition or any other
writ and/or order and or directions quashing the impugned reopening proceedings initiated vide notice u/s 148 dated 16.04.2024; and order passed u/s 148A(d) dated 16.04.2024 by respondent being made in violation of CBDT guidelines.
E. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned proceedings u/s 148/148A made on basis of invalid sanction u/s 151 of 1961 Act.
F. FOR ISSUE OF A WRIT OF CERTIORARI/MANDAMUS OR AN ORDER QUASHING SCN’s DATED 31.03.2024 BEING ILLEGALY /IRRATIONALLY ISSUED WITHOUT ANY APPLICATION OF MIND G. Pass any other order(s) as this Hon’ble Court may deem to be fit and more appropriate may please give order to grant interim relief to the petitioner by staying the operation of impugned order passed u/s 148A(d)/notice u/s 148 by respondent, which suffers from series of patent and manifest jurisdictional errors as pointed above;”
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“46. The ingredients of the proviso could be broken down for analysis as follows: (i) no notice under Section 148 of the new regime can be issued at any time for an assessment year beginning on or before 1 April 2021; (ii) if it is barred at the time when the notice is sought to be issued because of the “time limits specified under the provisions of” 149(1)(b) of the old regime. Thus, a notice could be issued under Section 148 of the new regime for assessment year 2021-2022 and before only if the time limit for issuance of such notice continued to exist under Section 149(1)(b) of the old regime.
49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under Section 149(1)(b) of the old regime continues to exist for the assessment year 2021-2022 and before. Resultantly, a notice under Section 148 of the new regime cannot be issued if the period of six years from the end of the relevant
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assessment year has expired at the time of issuance of the notice. This also ensures that the new time limit of ten years prescribed under Section 149(1)(b) of the new regime applies prospectively. For example, for the assessment year 2012-2013, the ten year period would have expired on 31 March 2023, while the six year period expired on 31 March 2019. Without the proviso to Section 149(1)(b) of the new regime, the Revenue could have had the power to reopen assessments for the year 2012- 2013 if the escaped assessment amounted to Rupees fifty lakhs or more. The proviso limits the retrospective operation of Section 149(1)(b) to protect the interests of the assesses.”
V. KAMESWAR RAO, J
VINOD KUMAR, J
AUGUST 08, 2025 dd
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1 issue framed by the court
Whether a notice under Section 148 issued on 16.04.2024 for Assessment Year 2016-17 is barred by limitation under the proviso to Section 149(1)(b) of the Income Tax Act.
Colour shows how this judgement treated each authority
Manju Somani v. Income Tax Officer Ward-17(1) & Ors.Relied on¶3
Neutral Citation 2024: DHC:5411-DB
Union of India & Ors. v. Rajeev BansalRelied on¶3
2024 SCC Online 2693 · Who else cites this
4 provisions across 1 enactments
Arun Garg
Assistant Commissioner of Income Tax
V. Kameswar Rao
Vinod Kumar
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
