Notice 148

This query is : Resolved

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

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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.