TMI Blog2021 (8) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or Tax Department - HELD THAT:- Keeping in view the aforesaid, the unconditional apology offered by the respondent is accepted by this Court and the allegations against the petitioner that he had had prima facie committed penal offences under Section 191, 192 and 196 of the IPC are deleted. Consequently, the order dated 16th July, 2021 directing the Central Bureau of Investigation to enquir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the email dated 31st May, 2021 annexed by the petitioner as Annexure P-4 had been issued to the petitioner or not by the respondent and/or Tax Department. The learned ASG, on instructions from the respondent-Revenue, admits that the aforesaid email attached as Annexure P-4 received by the petitioner/taxpayer from donotreply@incometaxindiaefiling.gov.in is a genuine email from the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-affidavit, who is personally present in Court by way of online video link, acknowledges that the allegation of perjury, without verification of facts, should not have been made and seeks permission to unconditionally withdraw the same. He expresses his regrets for the same and undertakes to be more careful in the future. Keeping in view the aforesaid, the unconditional apology offered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciple of natural justice. He prays that the present writ petition be allowed and the matter be remanded back for fresh determination. Consequently, the impugned assessment order and notice of demand are set aside and the matter is remanded back to the respondent for passing a fresh assessment order, in accordance with law, after giving an opportunity of hearing to the petitioner. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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