TaxTMI 
TaxTMI 
2024 (3) TMI 479
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....1 CPC for staying the operation of the Show Cause Notice dated 24.02.2024 (Annexure P-6) which is a subsequent development after the filing of main Writ Petition. 2. Learned counsel for the Revenue/respondent fairly states that instead of deciding the application, the main case itself may be taken up today for hearing. 3. In view of the above, the main Writ Petition, which is listed for hearing on 18.04.2024, is taken on board today itself. CWP-21028-2023 (O&M) 4. We have heard learned counsel for both the parties. 5. It is a case where show cause notice dated 10.11.2022 was issued to the petitioner for initiating proceedings under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (for short "the Act of 1961") by the Commissioner of....
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.... to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,- (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may ....
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.... addressee furnishes in writing any other address for the purposes of communication to the income-tax authority or any person authorised by such authority issuing the communication: Provided further that where the communication cannot be delivered or transmitted to the address mentioned in item (i) to (iv) or any other address furnished by the addressee as referred to in first proviso, the communication shall be delivered or transmitted to the following address:- (i) the address of the assessee as available with a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of the said Act); or (ii) the address of the assessee....
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....de available by the addressee to the income-tax authority or any person authorised by such income-tax authority. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication." 8. In view of the above, it is essential that before any action is taken, a communication of the notice must be in terms of the provisions as enumerated hereinabove.The provisions do not mention of communication to be "presumed" by placing notice on the e-port....