2022 (5) TMI 420

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....Ghildyal, Ugrasen Kumar Pandey ORDER 1. Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the respondent- Income Tax Department. 2. On 04.04.2022, the Court passed the following 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....

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....cord. 4. As per paragraph 1c of the instructions, it has been stated by the respondent no. 3 as under: "But as per mail details 'sent time stamp' shows 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....

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....tayed until further orders of the Court." 3. Today, a short counter affidavit dated 15.04.2022 on behalf of the respondent nos.2 and 3 has been filed, which is taken on record. In paragraph 4 thereof, the respondents have stated as under:- "4. That, after passing of the order dated 07.04.2022, the deponent raised a request before the ITBA technical team. The ITBA technical team has provided the....

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....me of delivering of email as per data in ITBA technical servers : 01/04/2021 05:30:11 AM Further, the system-generated Case History Notings as extracted by Technical Team is also given as Attachment (Excel). The word 'issued' as mentioned in first row of this system-generated Case History Notings is mentioned in a technical sense. It refers to 'generation of a document' in ITBA....