Mahesh Kumar Agarwal vs Assistant/Deputy Commissioner ...
2022 Latest Caselaw 1905 Cal

7.4.2022
    ks                       WPA 5752 of 2022
  sl. 9
                    Mahesh Kumar Agarwal
                                Vs
           Assistant/Deputy Commissioner             of    Income    Tax,
           Central Circle 3(4) & Ors.


           Mr. Avra Mazumdar,
           Sk. Md. Bilwal Hossain
                        ... For the Petitioner.


              Heard      learned   Advocates      appearing    for   the

           petitioner.

              None appears for the respondents even at the time

of second call.

The limited issue on which respondents are

directed to file affidavit with supporting documents in

the matter is to establish from record that the date of

issuance of impugned notice under Section 148

though it shows 31st March, 2021 but when it was

actually uploaded or e-mailed which is the deciding

factor for treating the date of issuance of such

impugned notice and particularly taking into

consideration the law laid down by Hon'ble Allahabad

High Court by the judgment dated 10th March, 2022

on this issue in the case of Daujee Abhushan

Bhandar (P) Ltd. Vs. Union of India reported in

(2022) 136 taxman. Com 246(Allahabad).

Let such affidavit be filed by the respondents with

supporting documents by 22nd April, 2022.

In the meantime, there shall be no further

proceeding on the basis of the impugned notice under

Section 148 of the Act.

Learned Advocates for the petitioner shall

communicate this order to the respondents.

( Md. Nizamuddin, J. )