2023 (2) TMI 1172

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....r the Respondent : Mr Abhishek Maratha, Sr. Standing Counsel. ORDER TARA VITASTA GANJU, J. (ORAL): 1. The present Writ Petition has been filed inter-alia challenging the notice issued under Section 148 of the Income Tax Act, 1961 [hereinafter called "the Act"] dated 30.06.2021 [hereinafter called "the Impugned Notice"] received by the petitioner on 16.07.2021, on the ground that it is not....

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....ax Officer 2022 SCC OnLine Del 3141 and also the order passed by this Bench in Vinayak Services Pvt Ltd. v. Income Tax Officer Ward 26(3) Delhi & Ors. W.P. (C) 12220/2022- dated 14.12.2022.- DHC 3.1 It is also the contention of Mr Wadhwa that the ratio of the decision of the Supreme Court in Union of India v. Ashish Agarwal 2022 SCC OnLine SC 543, does not apply to the case of the petitioner, s....

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....of the Act being invalid, is covered by the judgment rendered by the Court in Suman Jeet Agarwal case (supra) and Vinayak Services case (supra). 5. The record shows that the impugned notice was sent by e-mail to the Petitioner at 12:11 A.M. on 16.07.2021 on the e-mail ID: [email protected]. It cannot but be accepted by the respondent/revenue that even though the notice is dated 30.06.2021,....