Sarjak Container Lines Private ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 4332 Bom

                                                                               954-oswpl-12761-22.doc

           Digitally
           signed by
           DINESH
                                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
DINESH
SADANAND
           SADANAND
           SHERLA                           ORDINARY ORIGINAL CIVIL JURISDICTION
SHERLA
                                             WRIT PETITION (L) NO. 12761 OF 2022
           Date:
           2022.04.25
           18:55:35
           +0500



                        Sarjak Container Lines Private Limited               ... Petitioner
                               V/s.
                        Assistant Commissioner of Income-tax-
                        Circle 3(1)(1), Mumbai and ors.                      ... Respondents
                                                      ----------------
                        Mr. Ravi Sawana a/w. Mr. Dinesh Kukreja i/b Mr. Sriram Sridharan for
                        the Petitioner.
                        Mr. Akhileshwar Sharma for the Respondent - Revenue.
                                                      ----------------

                                                           CORAM       :     K.R. SHRIRAM &
                                                                             N.R. BORKAR, JJ.

                                                            DATE       :     APRIL 25, 2022.

                        P.C.

                        1]        Petitioner is impugning a notice dated 31.03.2021 issued under

section 148 of the Income Tax Act, 1961 ("the Act").

2] We find that the notice has not been signed digitally. It is stated

that petitioner received the said notice vide e-mail dated 16.04.2021.

In the Dashboard to view notices of e-proceedings, print out of which

has been annexed to the petition, the date on which this notice under

section 148 of the Act was issued is blank.

3] Mr. Sharma states that if notices have not been signed, the portal

would automatically dispatch those notices after 15 days even if it is

Dinesh Sherla 1/2 954-oswpl-12761-22.doc

unsigned as per provisions of section 127A of the Act. Mr. Sharma

states that the notice is valid notice.

4] But the issue in this case is that the date on which notice has

been issued. From what Mr. Sharma stated above, we feel the date of

issuance of notice in this case would be treated as 16.04.2021, i.e., the

date on which petitioner has received e-mail. Therefore, notice issued

in this case will also be covered by the judgment of this Court in Tata

Communications Transformation Services Limited V/s. Assistant

Commissioner of Income Tax 14(1) & Ors.1

5] Mr. Sharma states that Special Leave Petition had been filed by

the revenue against the said judgment of this Court and the order has

been reserved.

6]       Stand over to 05.05.2022.



7]       Until 07.05.2022, ad-interim relief in terms of prayer clause (d)

is granted.


                   (N.R. BORKAR, J.)                            (K.R. SHRIRAM, J.)

1. Writ Petition No.1334 of 2021 dated 29 th March, 2022.

Dinesh Sherla                                                                            2/2