RAJESH SONI HUF S/O RAM CHARAN SONI vs. INCOME TAX OFFICER

Facts

The petitioner, Rajesh Soni HUF, challenged an order passed under Section 148A(d) of the Income Tax Act, 1961. The sole ground for challenge was that the notice issued under Section 148A(b) did not comply with the statutory requirement of seven days' clear notice. The petitioner contended that the notice was dated 17.03.2022, dispatched on 19.03.2022, and received on 21.03.2022, with the order being passed on 26.03.2022, thus violating the seven-day period. The respondent revenue argued that a notice was also sent via email on 17.03.2022 to the petitioner's declared email address, which constitutes sufficient service under Section 282 of the Act.

Held

The Tribunal held that the petitioner received the notice on 17.03.2022 itself, as a notice was sent via email on that date to the petitioner's declared email address, 'aakhr8286f@mailinator.com', which was the same address provided by the petitioner in his income tax return. The court noted that computer-generated details of the email dispatch were annexed by the respondent, confirming the email was sent to the correct address. Consequently, the Tribunal found that the petitioner had received the notice on 17.03.2022, meaning the seven-day clear notice period was not violated. Therefore, the petitioner's case, based on the alleged statutory violation, was dismissed. No issue was left undecided.

Key Issues

1. Whether the notice issued to the petitioner under Section 148A(b) of the Income Tax Act, 1961, complied with the statutory requirement of providing seven days' clear notice, thereby satisfying the provisions of Section 148A(b) read with Section 282 of the Act? Assessee's Contention: The petitioner argued that the notice, dated 17.03.2022, was dispatched on 19.03.2022 and received on 21.03.2022. Given that the order under Section 148A(d) was passed on 26.03.2022, the seven-day clear notice period mandated by Section 148A(b) was violated. Revenue's Contention: The respondent submitted that irrespective of the dispatch date, a notice was also sent via email to the petitioner's declared email address on 17.03.2022. Relying on Section 282 of the Act, the revenue contended that this email service was sufficient compliance.