Notice 148

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This query is : Resolved

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This discussion clarifies the validity of two Section 148 notices issued for the AY 2013-14. One notice was manually issued on 31.03.2021, and another was issued on the portal on 29.06.2021 without following the procedure under Section 148A. The consensus is that notices issued after 31st March 2021 without adhering to Section 148A are invalid, with several High Courts quashing such notices. Therefore, the notice dated 31st March 2021 is considered the valid one.

M.M.SURANA

M.M.SURANA (Querist)
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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.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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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

Link is as follows :-

https://www.youtube.com/watch?v=R4dzJ00mkrY

CA Anita Bhadra

CA Anita Bhadra (Expert)
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14 March 2022 Link of the video :-
https://www.youtube.com/watch?v=R4dzJ00mkrY

M.M.SURANA

M.M.SURANA (Querist)
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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

CA Anita Bhadra

CA Anita Bhadra (Expert)
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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.

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