2022 (12) TMI 1423

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....dents : Mr Abhishek Maratha, Sr. Standing Counsel for Revenue. ORDER CM No.43745/2022 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 14326/2022 & CM No.43744/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. This writ petition is directed against the notice dated 30.06.2....

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....our attention to the notice dated 30.06.2021. [See Annexure A, page 101 of the case file]. 3.1. It is Mr Jain's contention that although the said notice is dated 30.06.2021, it was dispatched on 16.07.2021. For this purpose, our attention is drawn to page 102 of the case file. 4. Therefore, in sum, it is Mr Jain's submission that the notice issued under Section 148 of the Act is time-barred, as ....

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.... of the Act dated 24.03.2021 and the reply, furnished qua the notice, which is dated 25.03.2021.[See Annexure 'G', page 145 and 150 of the case file]. 6. In any event, according to Mr Jain, since, as noted above, the notice issued under Section 148 of the Act was served on the petitioner on 16.07.2021, the impugned proceedings are time-barred. 7. The record shows that on two previous occasions, ....