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of <h1>High Court directs assessing authority to decide petitioner's objection against Income Tax Act notice, following precedent.</h1> <h3>Mohan Lal Santwani Versus Union Of India And 2 Others</h3> The High Court directed the assessing authority to decide the petitioner's objection against the notice under Section 148 of the Income Tax Act, 1961, in ... Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - objection of the petitioner against the notice under Section 148 - Whether digitally signing notice would automatically amount to issuance of notice ? - Whether digitally signing a notice and issuing it are two different acts ? - Whether issuance of notice shall take place on the date and time when it is dispatched either electronically or through other mode ? - whether merely generating notice from the Departmental Portal and digitally signing it thereafter, would amount to issuance of notice ? - HELD THAT:- All the learned counsels for the parties jointly state that the question of issuance of notice has been decided today by this court in Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and 2 others[2022 (3) TMI 784 - ALLAHABAD HIGH COURT] - They jointly state that since the petitioner has raised objection before the Assessing Authority on the point of issue of notice which is pending disposal before the Assessing Authority, therefore, the Assessing Authority may be directed to decide the objection in accordance with law after considering the judgment in the case of Daujee Abhushan Bhandar Pvt. Ltd. (supra). In view of the aforesaid, the writ petition is disposed of directing the respondent-authority concerned to decide the objection of the petitioner against the notice under Section 148 of the Act, 1961, in accordance with law on the point of date of issuance of notice. The High Court of Allahabad disposed of a writ petition directing the assessing authority to decide the petitioner's objection against the notice under Section 148 of the Income Tax Act, 1961, in accordance with law regarding the date of issuance of the notice. The decision was made based on a previous judgment in the case of Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and others.
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