TMI Blog2022 (10) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... enuine. Pertinently, the contents of the said notices are also identical. The print of the emails comprising of seven (7) pages are taken on record. No cause for initiating any action arises in the present application and the same is disposed of. Period of limitation to issue notice - whether date of issuance of the impugned notices should be considered for the purpose of determining limitation and not the date of preparation or generation? - HELD THAT:- This Court finds that there is a disputed question of fact, while the petitioner has produced record indicating that the impugned notice was sent for despatch through speed post on the 2nd of April, 2022, the Department has produced record wherein it is indicated that the notice was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T PRITAM SINGH ARORA Petitioner Through : Mr. Mudit Bansal and Mr. Ramesh Kumar Jain, Advocates. Respondent Through : Mr. Sanjay Kumar, Senior Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): CM APPL. 13497/2022 Exemption allowed, subject to all just exceptions. Accordingly, this application is disposed of. CM APPL. No. 26039/2022 The said application has been filed by the petitioner contending that the Section 148 notice served through Speed Post and the notice available on the ITBA Portal bear distinct Document Identification Numbers ( DIN ). It is contended that upon verification it was found that the Section 148 notice sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated in ITBA system. However, due to technical issue in bulk generation process, the document struck in intermittent state of processing due to which the bulk generation process failed. The failure resulted in queue the documents for generation in system. But since the document was under processing, the view/Download screen has shown the status of view document before roll back, and the user might have downloaded the document from that link before process got rolled back. The same document could have been manually signed and dispatched by user. Further, due to technical issues, the process of document generation was retrigger and old document with DIN: ITBA/AST/S/148/2020-21/1032022972(1) was neither saved in ITBA system nor shared with e- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail. The petitioner received the said e-mail, with the manually signed impugned notice attached, on 30th June, 2021. The petitioner has also stated that an unsigned copy of the impugned notice was also uploaded on the ITBA portal. 3. It is further stated that another notice under Section 148 with a distinct DIN Notice No: ITBA/AST/S/148/2020-21/1032022972(1) dated 31 st March, 2021, for the same AY 2013-14 was sent vide speed post and received at the registered address on 03rd April 2021. This notice was not uploaded on the ITBA portal. 4. The primary contention of the petitioner is that the date of issuance of the impugned notices should be considered for the purpose of determining limitation and not the date of preparation or gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act of 1961 refers to issue of notice and not the service thereof. [ R.K. Upadhyaya v. Shanabhai P. Patel, (1987) 166 ITR 163 (SC); Mayawati v. CIT (Central-1) Ors. [(2010) 321 ITR 349 (Del)]. Further that, to issue means to send out for service, therefore, it was contended by the Department that any notice under Section 148 shall be construed as issued when it is duly authored and approved by the assessing officer for the purpose of sending the same to the concerned assessee. This process, as per the Department, is concluded when the DIN is generated on the ITBA portal. 9. The petitioner found this counter affidavit filed by the ITO to be false and misleading and the Application No. 26039 of 2022 under Section 340 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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