2022 (5) TMI 1505

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....titioner Mr.Aditya Vohra, Advocate. For the Respondent Mr.Sanjay Kumar, senior standing counsel for the Revenue. ORDER Present writ petition has been filed challenging the notice dated 30th March, 2019 issued by respondent no.3 - Deputy Commissioner of Income Tax, Circle 3(1)(2) (International Taxation), Mumbai under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as....

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....2(2)(1), New Delhi, requesting him to provide a copy of the order under Section 127 of the Act. The email dated 09th May, 2022 is reproduced hereinbelow:- "This office vide letter dated 14.06.2019, 26.07.2019 has asked from DCIT(IT)-2(2)(1), New Delhi for the order u/s 127 of the Act (letter attached) consequent to which the PAN was transferred in this charge. However no reply has been re....

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....l further states that the DCIT(IT)- 2(2)(1), New Delhi, had replied to the said email on 11th May, 2022 stating therein that no order under Section 127 of the Act is available. The said email is reproduced hereinbelow:- "Sir, Kindly refer to the trailing mail. In this regard, it is intimated that all efforts have been made to trace the order passed u/s 127 of the Act in ....