14 March 2022
Dear Expert! A notice for the AY 2013-14 was issued to assessee manually on dated 31.03.2021 with the approval of PCIT and same was delivered to post office on 03.04.2021 to be sent by registered, subsequently a another notice was issued on date 29.06.2021 on portal for the same AY. without following the procedure led down in sec. 148A .Pl clarify me whether for the same AY 2 different date notice can be issued, if yes which notice will be in force ? pl give me detail of case law if any.
14 March 2022
The notice issued after 31st March 2021 without following the procedure laid down in Sec 148A is not valid . Delhi High Court , Rajasthan HC and Allahabad HC have quashed such notices issued by the department . For further details and more clarification , please watch the excellent video dated 18 Dec 2021 by CA Kushal on this issue . Why Section 148 Notice Quashed | Judgement of Delhi HC W.P.(C) 6176/2021 | by CA Kushal Soni
15 March 2022
Madam ! My point is that if one notice issued on 31.03.2021 and another notice issued 29.06.2021, which will be valid notice whether 2 nd will override to first or first notice is valid
15 March 2022
As mentioned above , in my view , Notice issued after 31st March 2021 is not a valid notice. Thus , notice issued on 31st March 2021 is a valid notice.
CAclubindia
