2022 (6) TMI 89

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....Divyanshu Agrawal, Advocate with Ms. Ritika Chawla and Mr. Vaibhav Niti, Advocates. Respondent Through: Mr. Ajit Sharma, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Order dated 30^th March, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by Respondent and notice dated 31^st Ma....

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....icer was within his right to close the online portal, as the petitioner had been granted only seven days' time to file a response to the notice issued under Section 148A(b) of the Act dated 27th March, 2022. He further states that just because an adjournment application had been filed, the petitioner could not have presumed that the adjournment would be allowed. 4. Having heard learned counsel ....

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....dated 17th March, 2022, the respondent had neither rejected the request for adjournment nor directed the petitioner to file a reply within the original stipulated time. 6. In the present case, the petitioner had filed its response/submission on 27th March, 2022 by way of an email addressed to the Assessing Officer as the notice under Section 148A(b) had been received from the said email address....