Summary
In Sikka Motors Pvt. Ltd., the notice for FY 2019-20 had to issue by 31 May 2024 under section 73 but reached the portal only in August 2024. The Court held that generating a notice internally is not enough; it must be communicated under section 169 within the limitation period.
What it means for you
Taxpayers can challenge section 73 notices and orders where the portal upload or communication happened after the deadline.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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