In Wp(C)/15305/2018 Of Mahesh Kumar Agarwal v. The Principal Commissioner Of Income Tax,Sambalpur, the High Court (2019) allowed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, only on the ground of limitation, the writ petition is required to be allowed we allow the same.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
21. 18.12.2019
By way of this writ petition, the petitioner has assailed the notice dated 30.03.2018 under Annexure-1 issued for initiating reassessment proceeding under Section 148 of the Income Tax Act, 1961 for the assessment year 2011-12.
Admittedly, the impugned notice came up to be served on 13th July, 2018 and there is nothing on record to show that the said notice was dispatched on 30th or 31st March, 2018.
In that view of the matter, only on the ground of limitation, the writ petition is required to be allowed we allow the same. Notice under Annexure-1 is quashed and set aside . Rule is made absolute.
Issue urgent certified copy of the order on proper application.
.…….......………………
( K.S. Jhaveri ) Chief Justice
…………………..……… (K.R. Mohapatra) Judge
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