2022 (4) TMI 1429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ttacharjee. ORDER Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned notice dated 17th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 relating to the assessment year 2018-19 by which petitioner was asked to give response to the same on or before 23rd March, 2022, on the ground that in view of Section 148A(b) of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents submits that since the impugned notice was served through e-mail, so, on the date of e-mail, petitioner has already received the impugned notice and if that date is taken into account, then time to give reply by 23rd March if considered comes to seven days. Apart from these facts on going through the reasoning recorded in the order of rejection of the petitioner's objection to the notice u....