2024 (1) TMI 219

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....ondents Through: Mr Shlok Chandra, Sr. Standing Counsel. Ms Bakshi Vinita, SPC for R-5. RAJIV SHAKDHER, J. (ORAL): 1. The aforementioned writ petition was listed in the first instance on 23.05.2023. 2. After hearing counsel for the parties, we had broadly etched out the contours of the case. 3. For convenience, relevant parts of the order dated 23.05.2023 are extracted hereafter: "2. This ....

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....sed in W.P.(C) No. 16974/2022, titled Genesis Colors Ltd. v. ACIT & Ors. (ii) Order dated 14.12.2022 passed in W.P.(C) No. 12220/2022, titled Vinayak Services Pvt. Ltd. v. ITO & Ors. 5. Issue notice. 5.1 Mr Shlok Chandra, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 6. Mr Chandra seeks a short accommodation to return with instructions. 7. List th....

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....on record is an email dated 16.07.2021, which is clearly suggestive of the fact that the aforementioned impugned notice was transmitted on the said date to the petitioner. 7. Furthermore, a perusal of the impugned notice dated 30.06.2021 shows that it does not bear the time-stamp or the digital signature of the concerned Assessing Officer (AO). 8. The obvious conclusion that one can arrive at is....

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.... Vinayak Services Pvt Ltd vs Income Tax Officer Ward 26(3) Delhi. (iii) Order dated 13.03.2022 passed in W.P.(C) 1525/2023 & 1526/2023, titled M/s Holy Building Solutions Private Limited vs Income Tax Officer, Ward 11 (1) Delhi & Anr. (iv) Himanshu Infratech Pvt. Ltd vs Income Tax Officer & Ors., 2023:DHC:5197-DB. 11. Given this position, the impugned notice dated 30.06.2021, the notices dat....