2021 (7) TMI 1400

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....etitioner, he received a notice under Section 274 read with Section 271 (1)(c) of I. T. Act on 25th December, 2019 via e-mail and the said notice was also uploaded on the e-filing portal account of the Petitioner. Petitioner had responded to the same through e-filing portal on 23rd January, 2020, pointing out that Petitioner had not received Assessment Order under Section 143(3) read with Section 147 of the I.T. Act nor the same had been uploaded on the e-filing portal and was therefore unable to reply to the show cause. 3. Petitioner had requested Respondent No.4 to send assessment order on the address mentioned in the letter dated 29th January, 2020 filed on 3rd February, 2020. Petitioner was issued a letter by Respondent No.4, referring....

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....ppeal had not been filed, it does not fulfill the criteria prescribed under the DTVSV Act. 5. According to Petitioner, while time limit to file appeal is 30 days from the date of communication of notice of demand under section 249(2)(b) of the I.T. Act, the benefit of the Scheme under the DTVSV Act, 2020 would be available to Petitioner as the time limit to file appeal had not expired as Petitioner had not received the assessment order despite repeated requests. 6. Mr. Gandhi, learned counsel for Petitioner, therefore, seeks intervention of this Court and urges this Court to allow the writ petition, setting aside the order rejecting application of the Petitioner in Form Nos.1 & 2 of the DTVSV Act 2020 and to issue Form No.3.   7. Le....

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....n asked to ascertain as to whether in the screen shot of intimation letter enclosed with affidavit in reply was accompanied by attachment of the order u/s. 143(3) read with section 147 of the Income Tax Act. 3. In this connection, it is submitted as under: On verification of the intimation letter, prima-facie no attachment appears in the enclosed screen shot of intimation letter. 4. Submitted. Yours sincerely, sd/- (Pramod D. Gangasagar) Income Tax Officer-22(1)(1), Mumbai." 9 In this context, it would be relevant to quote Section 282 of the I. T. Act which refers to service of notice under the I.T. Act as under:- "Service of notice generally. 282 (1) The service of a notice or summon or requisition or order or any other commu....