2025 (11) TMI 1520

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.... Dhakras, Advocates. For the Respondents Through: Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Gaurav Kumar, Advocate. V. KAMESWAR RAO, J. (ORAL) 1. This petition is filed with the following prayers:- "a) a writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the notice dated 30.03.2025 issued under section 148A(1) of the A....

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....take instructions. Today, Mr Sanjeev Menon, learned JSC appearing for the Revenue states that he has received the instructions and as per the said instructions, it is noted that the data base notice under Section 148 was generated on 30.06.2025 at 21:14:46 and signed on 30.06.2025 at 21:16:15. It was due to a technical glitch, the document shared on the assessee's e-proceeding on e-filing portal o....

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.... decided. The questions read as under:- "24. The aforementioned submissions made by both the parties give rise to the following questions of law for consideration by this Court:- I. Whether the JAO's act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression 'shall be issued' in Section 149 of the Act of 1961, ....

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....hat the expression 'issue' in its common parlance and its legal interpretation means that the issuer of the notice must after drawing up the notice and signing the notice, make an overt act to ensure due despatch of the notice to the addressee. It is only upon due despatch, that the notice can be said to have been 'issued'. *** *** *** 25.13. Further, a perusal of the Compliance ....