2022 (5) TMI 420

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent : A.S.G.I., Gaurav Mahajan, Manu 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 Standin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel has produced instructions of the respondent no. 3 dated 24.3.2022, which is kept on record. 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 in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is provided that all further and consequential proceedings pursuant to the impugned notice under Section 148 of the Act, 1961 shall remain stayed 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. Tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....time of Digital signing (DSC) in ITBA by AO:31/03/2021 09:51:45 PM Date & time of triggering of email automatedly by ITBA technical servers : 01/04/2021 05:30:08 AM Date & time 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 ....