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2022 (5) TMI 421 - HC - Income TaxReopening of assessment u/s 147 - revenue rejecting the objections taken by petitioner on the matter concerning "issue" of notice under Section 148 - respondent no. 4 has passed the impugned order held Hon'ble Allahabad High Court has quashed such notices issued u/s 148 on or after 01.04.2021. But the Department has filed SLP before Hon'ble Supreme Court on this issue. Therefore, till the outcome of the issue pending before Hon'ble Court, it cannot be said that the notice is not valid - HELD THAT:- As the aforequoted observation made by the respondent no. 4 in the impugned order dated 19.3.2022, prima facie, appears to be highly contemptuous, whimsical and against all settled principles of propriety and law. Apart from above, the impugned order, prima facie, appears to be misleading inasmuch as in the impugned order, the respondent no. 4 has deliberately not disclosed 'sent time stamp' reports which is always available with the department. That apart, as per reports being filed before this Court by means of counter affidavits and to be precise in Writ Tax appeal there is 'Income Tax Business Application Technical Team' which used to give the date and time of (i) generation of notice, (ii) digital signing in ITBA by AO, and (iii) triggering of e-mail. These details are also totally lacking in the impugned order. Under the circumstances, we direct the respondent no. 4 to file a personal affidavit of an officer of the Centre not below the rank of Additional Commissioner of Income Tax to explain the things as noted above and file copies of 'sent time stamp' and reports of Income Tax Business Application Technical Team, within three days. Put up as a fresh case on 21.4.2022 at 10:00 AM.
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