2022 (5) TMI 419

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....Ghildyal, Ugrasen Kumar Pandey. ORDER 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. ....

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....hows as 01.04.2021 at 05.30.08 AM" 5. A copy of the relevant proof of sending 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 is....