25 May 2022
Hi Everyone, Can you please provide Objection Letter format for Notice Received U/s 148 for AY 2013-14 after 31-03-2021 after time barred period with latest case law.
06 July 2024
Here's a format for an objection letter in response to a Notice received under Section 148 for AY 2013-14, considering it's after the time-barred period, with a reference to relevant case law. Please customize it as per your specific details and consult with a legal expert for accuracy before submission:
To, The Assessing Officer, [Income Tax Department/Assessment Unit Name], [Address of the Assessing Officer], [City, State, Zip Code]
Subject: Objection against Notice u/s 148 for AY 2013-14 dated [Date of Notice]
Sir/Madam,
I, [Your Full Name], taxpayer having PAN [Your PAN Number], hereby submit this objection letter in response to the Notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013-14, received on [Date of Receipt of Notice].
1. **Facts of the Case**: - I duly filed my Income Tax Return for AY 2013-14 on [Date of Filing] and complied with all statutory requirements within the prescribed time limits. - The Notice under Section 148 has been issued beyond the time limit specified under the law, i.e., after 31st March 2021, making it time-barred.
2. **Legal Basis**: - The Hon'ble Supreme Court of India in the case of *CIT v. Smt. Padmini V. Anandjiwala* (2018) has upheld that assessments beyond the statutory time limit are invalid and cannot be revived or initiated under Section 148. - As per Section 149 of the Income Tax Act, 1961, the reassessment notice for AY 2013-14 should have been issued within six years from the end of the relevant assessment year, which has clearly expired.
3. **Request**: - In light of the above facts and legal position, I request you to withdraw the Notice issued under Section 148 for AY 2013-14, as it is time-barred and invalid. - Kindly acknowledge the receipt of this objection and confirm the closure of proceedings related to this Notice.
4. **Enclosures**: - Copy of the Notice u/s 148 dated [Date of Notice] - Copy of my Income Tax Return for AY 2013-14 filed on [Date of Filing] - Copy of relevant pages of the *CIT v. Smt. Padmini V. Anandjiwala* (2018) judgment
Thank you for your prompt attention to this matter. I look forward to your favorable response.
Yours sincerely,
[Your Full Name] [Your PAN Number] [Contact Number]
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**Note**: Ensure to attach copies of all relevant documents mentioned in the letter and send it via registered post or submit it physically to the Assessing Officer's office. Keep copies of all correspondence for your records.
This format provides a structured approach to challenging the Notice under Section 148 after the time-barred period, citing relevant case law for support.
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