TMI Blog2022 (5) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ighly 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, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Y. 2013-14. 3. The petitioner has earlier filed Writ Tax No. 171 of 2022 which was disposed of by order dated 10.3.2022 as under: Heard Sri Abhinav Mehrotra, learned counsel for the petitioner, learned A.S.G.I. for the Union of India - respondent No.1 and Sri Gaurav Mahajan, learned senior standing counsel for the Income Tax Department - respondent Nos.2 and 3. All the learned counsels for the parties jointly state that the question of issuance of notice has been decided today by this court in Writ Tax No.78 of 2022 (Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and 2 others). They jointly state that since the petitioner has raised objection before the Assessing Authority on the point of issue of notice which is pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. That apart, as per reports being filed before this Court by means of counter affidavits and to be precise in Writ Tax No. 211 of 2022, 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. 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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