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TMI Blog2022 (5) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... in Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India 2 Ors. [ 2022 (3) TMI 784 - ALLAHABAD HIGH COURT] - Reassessment notice set aside - WP allowed. - WRIT TAX No. - 211 of 2022 - - - Dated:- 18-4-2022 - HON'BLE SURYA PRAKASH KESARWANI AND HON'BLE JAYANT BANERJI, JJ. For the Petitioner : Ashish Bansal For the Respondent : A.S.G.I., Gaurav Mahajan, Manu Ghildyal, Ugrasen Kumar Pandey ORDER 1. Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the respondent- Income Tax Department. 2. On 04.04.2022, the Court passed the following order:- 1. Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Manu Ghildyal, learned Standing Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only till 31.3.2021. 7. In view of the aforesaid, we direct the respondents to file a counter affidavit within two days annexing therewith all the relevant papers showing issue of notice as well as copy of the order-sheet either physical or online. 8. Put up as a fresh case on 7.4.2022 at 10:00 AM. 9. Considering the facts and circumstances of the case as briefly noted above, as an interim measure, it is provided that all further and consequential proceedings pursuant to the impugned notice under Section 148 of the Act, 1961 shall remain stayed until further orders of the Court. 3. Today, a short counter affidavit dated 15.04.2022 on behalf of the respondent nos.2 and 3 has been filed, which is taken on record. In paragraph 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the facts admitted by the respondents in the aforesaid short counter affidavit that the date and time of triggering of email automatedly by ITBA technical servers is at 01/04/2021 05:30:08 a.m., the impugned notice under Section 148 of the Income Tax Act, 1961 dated 31.03.2021 is without jurisdiction, inasmuch as it has been issued by the respondents on 01.04.2021, i.e., after expiry of the limitation for issuing notice. 5. The controversy involved in this petition is concluded by our judgment dated 10.03.2022 passed in Writ-Tax No.78 of 2022 (Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India 2 Ors.). 6. For the reasons stated in the aforesaid judgment dated 10.03.2022 in Writ Tax No.78 of 2022, the writ petition is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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