2022 (12) TMI 115

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....ISANKAR V. MENON, MEERA V.MENON FOR THE RESPONDENTS: SRI. JOSE JOSEPH (SC) JUDGMENT Petitioners in these cases are assessees under the Income Tax Act. Since identical issues arise for consideration in these cases and they can be conveniently disposed of by the common judgment. 2. In both these cases the petitioners were issued with notices under Section 148 A of the Income Tax Act, req....

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....ice. 4. The learned standing counsel appearing for the Income Tax Department department vehemently opposes the grant of any relief. It is submitted that even assuming that the physical copies of the notices were received by the respective assessees only on the dates specified above, it cannot be said that sufficient notice as required by the provisions Section 148A were not given as the notices....

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....he contention taken by the learned counsel for the department that the notices having been sent to the registered Email Ids of the assessees on 25-03-2022 that, must be taken as a relevant date, I am of the opinion that no prejudice will be caused to the department by affording an opportunity to the petitioners to reply to the show cause notice within a period of 7 days. In the result Ext.P3 order....