If the notice is digitally signed on 01-04-2021 at 12.45 am then such notice is barred by the limitation u/s 148: ITAT Rajkot
The Hon’ble ITAT Rajkot Bench has dealt with an important issue on digitally signed notice, if the notice is digitally signed on 01-04-2021 at 12.45 am then such notice is barred by the limitation u/s 148 of the I.T. act.
Since, the notice u/s 148 is regarded as being issued on 01-04-2021 therefore following the SC decision in the case of Rajeev Bansal, the procedure laid down under the amended act post 01-04-2021 is required to be followed.
The time limit as per section151 of the I.T. act and the authority for approval is also required to be followed under the new provision.
The copy of the order is as under:
