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TMI Blog2022 (4) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of hearing was given as per the aforesaid provisions - HELD THAT:- Since the impugned notice was served through e-mail, so, on the date of e-mail, petitioner has already received the impugned notice and if that date is taken into account, then time to give reply by 23rd March if considered comes to seven days. Apart from these facts on going through the reasoning recorded in the order of rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kr. Murarka, Mr. Vivek Murarka, Mr. D. N. Dey. For the Respondents : Mr. Soumen Bhattacharjee. ORDER Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned notice dated 17th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 relating to the assessment year 2018-19 by which petitioner was asked to give res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears at page 72 being Annexure P-8 to the writ petition. Learned advocate appearing for the respondents submits that since the impugned notice was served through e-mail, so, on the date of e-mail, petitioner has already received the impugned notice and if that date is taken into account, then time to give reply by 23rd March if considered comes to seven days. Apart from these facts on going ..... X X X X Extracts X X X X X X X X Extracts X X X X
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