2022 (5) TMI 419

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....R 1. Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Manu Ghildyal, learned Standing Counsel for the respondent nos. 2 and 3. 2. On 23.3.2022, this Court passed the following order: "Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondent Nos.2 and 3. Prima facie, it appears that the notice dated 31.03.2021 ....

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.... e-mail has also been annexed to the aforesaid instructions which shows that the notice under Section 148 of the Income Tax Act, 1961 was issued by the respondent no. 2 to the petitioner on 01.04.2021 at 05:30:08 AM which was delivered on the same date at 05:30:11 AM. 6. Limitation available to the respondents to issue notice under Section 148 of the Act, 1961 for the assessment year 2013-14 was ....