2021 TaxPub(DT) 2557 (Mad-HC) : (2021) 434 ITR 0668

CONSTITUTION OF INDIA, 1950

Article 226

Writ - Reopening of assessment under section 147 - Notice issued beyond period of limitation of six years from end of relevant assessment year -

The notice under section 148 issued by authority in proceedings for the assessment year 2011-2012 was under challenge in the present writ petition. Petitioner mainly contended that the notice issued under section 148 was beyond the period of limitation of six years from the end of the relevant assessment year and therefore, notice itself was null and void. Authority had no jurisdiction to issue notice in view of the period of limitation contemplated under section 147 and petition was filed on the sole ground that reasons for reopening was yet to be furnished to the assessee in the present case. Held: The notice under section 148 revealed that authority had reason to believe that the income chargeable to tax for the assessment year 2011-12 has escaped assessment within the meaning of section 147. The writ against a notice was not entertainable in a routine manner. Undoubtedly, a notice can be challenged if the authority who issued such notice has no competence of jurisdiction or if the notice is issued beyond the period of limitation. However, authority filed certain documents to establish that notice was issued within the period of limitation and an additional typed set of paper was also filed. Thus, petitioner was at liberty to raise the point of limitation before the authority with relevant documents and the Authority Competent was well within his power to adjudicate the same and take decision on merits.