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TMI Blog2024 (2) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... oner intended to submit an online document dated 1st April, 2023 (Page-35). Said document was not loaded because message was too large. Faced with this, the petitioner preferred a communication on April 3, 2023 at 12 PM (Page-36) in the Traces Portal. It is submitted that while passing the impugned order, (Annexure P-5), it is mentioned that the applicant has not submitted any explanation regarding queries raised whereas the document dated April 3, 2023 aforesaid was loaded on Traces Portal. Thus, the impugned order Annexure P-5 is passed without application of mind. 3. Criticism of Annexure P-7 is founded upon Rule 28-AA of the Income Tax Rules. Learned counsel for the petitioner submits that the application is rejected by holding that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the impugned order Annexure P-7. 5. So far document page 35 and 36 aforesaid are concerned, it is submitted that these documents were never received/served through any mode to the department. Thus, the petitioner cannot claim any brownie points on the basis of these two documents. 6. Learned counsel for the parties confined their arguments to the extent indicated above. 7. We have heard learned counsel for the parties at length and perused the record. 8. As noticed above, the parties have taken a diametrically opposite stand regarding furnishing/receiving of document dated 01.04.2023 (page 35) and 3rd April, 2023 (page 36). We have carefully gone through the pleadings of the petition and do not find any categorical pleading about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollected at source for the assessment year relevant to the previous year till the date of making application under sub-rule (1) of rule 28." (Emphasis Supplied) 10. The Delhi High Court in the case of Cloudtail India Private Limited (supra) opined that Rule 28AA is a statutory and mandatory provision. The revenue is under a statutory obligation to act in accordance with the mandate of Rule 28-AA. Even otherwise, this is trite that if a statute prescribes a thing to be done in a particular manner, it has to be done in the same manner and other methods are forbidden. [See : Baru Ram v. Prasanni AIR 1959 SC 93, Dhanajaya Reddy v. State of Karnataka (2001) 4 SCC page 9 and judgment of this Court reported in (2011) 2 MPLJ 690, Satyanjay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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