NITIN SINGLA,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 28(1), NEW DELHI, NEW DELHI

ITA 2276/DEL/2026Status: DisposedITAT Delhi24 September 2026AY 2015-166 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 of the Income-tax Act, 1961, in this case, is time-barred and therefore without jurisdiction. The Tribunal reasoned that the 'date of issue' of a notice under Section 148, for the purpose of limitation under Section 149, is the date when the notice leaves the hands of the Assessing Officer for service, not the date it was signed or prepared. In this instance, the email containing the notice was sent to the assessee on 1st April, 2022, which is after the limitation period of 31st March, 2022. The Tribunal relied on the Gujarat High Court's decision in Rajesh Sundardas Vaswani vs. DCIT, which interpreted 'issue' to mean handing over for service. Consequently, any proceedings arising from a notice without jurisdiction are vitiated, and the impugned assessment order passed consequent to such notice is also liable to be quashed. The Tribunal expressly left no issue undecided.

What were the facts?

The assessee, Shri Nitin Singla, filed an appeal against the order of the CIT(A), NFAC, Delhi, dated 29th December, 2025, for Assessment Year 2015-16. The primary contention of the assessee was that the notice issued by the Assessing Officer under Section 148 of the Income-tax Act, 1961, was time-barred. The assessee argued that the last date for issuing the notice was 31st March, 2022, but it was sent on 1st April, 2022, as evidenced by an email. The Revenue contended that the notice was issued on 31st March, 2022, and the date of issue is relevant for limitation, not the date of receipt. The Revenue provided a report from the Assessing Officer and a screenshot of the ITBA Portal.

What were the issues?

1. Whether the notice issued under Section 148 of the Income-tax Act, 1961, for Assessment Year 2015-16 is barred by limitation, turning on the interpretation of the 'date of issue' for the purpose of Section 149 of the Act. Assessee's Contentions: - The notice under Section 148 was sent on 1st April, 2022, which is after the prescribed limitation date of 31st March, 2022. - Reliance was placed on an email showing the date of dispatch as 1st April, 2022. Revenue's Contentions: - The notice was issued on 31st March, 2022, and this date is relevant for determining limitation. - The date of receipt by the assessee is not the determining factor for the validity of the notice. - Reliance was placed on a report from the Assessing Officer and a screenshot of the ITBA Portal.