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2021 (8) TMI 199 - HC - Income TaxValidity of assessment - adjournment and extension of time to submit to reply - citing the reason for delay that the Resolution Professional of the Petitioner was unable to access the records of the Petitioner-Company due to various lockdown restrictions imposed by the State of Uttar Pradesh - Petitioner had stated that the Petitioner on 31st May 2021 at around 02:00 p.m. had asked for an adjournment and extension of time to submit his reply and on the same day at around 04:00 p.m., the Respondent had granted an adjournment by way of an email - respodent opposed the petition by contending that the petitioner had approached this Court with unclean hands and the alleged email dated 31st May, 2021 which was the basis for filing the writ petition had not originated from the office of the respondent and therefore, had prayed that the writ petition be dismissed - HELD THAT:- This matter is serious in nature as one of the parties has either forged the document in question and/or is not telling a complete truth. The respondent’s (DCIT, CC-06) offer to now ascertain source of the email from the Directorate of Systems, who is having control over all income tax systems is too late in the day. Any reasonable official would have conducted the said enquiry before filing his counter affidavit and before making a serious allegation of perjury and forgery, even if prima facie, against the deponent of the writ petition. Consequently, in the opinion of this Court, the said offer of DCIT, CC-06 lacks bonafides. As the allegation pertains to a sensitive server belonging to the Ministry of Finance/Department of Income Tax and involves a senior official of the Income Tax Department holding a sensitive post, this Court directs the Central agency, namely Central Bureau of Investigation (CBI) to enquire as to whether the email dated 31st May, 2021 (Annexure P-4) had been issued to the petitioner or not, and if so, by whom. The CBI shall file its enquiry report with this Court within four weeks. The Deponent of the writ petition and the counter affidavit are also directed to cooperate with the officials of the CBI. Registry is also directed to forward a copy of this order along with the entire paper book to the Director, CBI, on or before 20th July, 2021, who in turn, is directed to nominate an officer to conduct the enquiry. This Court clarifies that in the event it is found that the email dated 31st May, 2021 (Annexure P-4) had been forged and fabricated by the petitioner it would initiate action under Sections 191/192/196 of the IPC. However, if it is found that the email dated 31st May, 2021 (Annexure P-4) had been issued by the Income Tax of India’s e-filing portal, then it would not hesitate to take action against the Deponent of the counter affidavit for stating ‘half-truths’, namely, that the email dated 31st May, 2021 (Annexure P-4) had not been generated by the respondent, as from the order dated 11th June, 2021 and the averment made in the counter affidavit, this Court has no doubt that the inarticulate submission of the respondent is that the email dated 31st May, 2021 (Annexure P-4) has been forged and fabricated by the petitioner. This Court may mention that it is constitutionally bound to ensure that citizens of this country who invoke the extra ordinary jurisdiction of this Court are not intimidated by allegations of forgery and prosecution and that too by officials who do not exercise the duty of care by enquiring as to whether the email had been issued by another wing or Department of Revenue. List on 06th September, 2021.
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