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TMI Blog2023 (9) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... s e-mail software system in triggering the e-mail and transmitting the said e-mails from the ITBA servers is attributable to the Department and, therefore, for the e-mails despatched on 1st April, 2021 or thereafter, the notices are held not to have been issued on 31st March, 2021. Thus, the appellant/revenue appears to have a wrong impression that the decision in Suman Jeet Agarwal [ 2022 (9) TMI 1384 - DELHI HIGH COURT ] would substantiate their case. Thus, considering the facts and circumstances of the case, we have no hesitation to hold that the notice which has been impugned in the writ petition under Section 148 of the Act is barred by limitation and cannot be enforced. Decided against revenue. - Hon ble T.S. Sivagnanam, Chief Just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of this Court in the case of Bagaria Properties and Investment (P.) Ltd. vs. Union of India, (2022) 134 taxmann.com 196(Cal.) and also the decision in Manoj Jain vs. Union of India (2022) 134 taxmann.com 173 (Cal.). 5. These decisions along with other decisions were the subject matter of appeal filed by the Union before the Hon ble Supreme Court, which was decided by the Hon ble Supreme Court in the decision in Union of India vs. Ashish Agarwal, (2022) 138 taxmann.com 64 (SC). 6. In paragraph 10 of the said judgment, the Hon ble Supreme Court while allowing the appeals in part and modified the judgments rendered by various High Courts in Bagaria Properties and Investment (P.) Ltd. Vs. Union of India and Manoj Jain Vs. Union of India by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 148A(a) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148(as substituted); (iv) All defences which may be available to the assessees including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available . 7. In terms of the above directions, the Assessing Officer shall, within 30 days from the date of the judgment of the Hon ble Supreme Court, that is, 4th May, 2022 provide to the respective assessees information and material relied upon by the revenue, so that the assessee can repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the ITBA e-mail software system on 31st March, 2021, to despatch the e-mails was not due to any software glitch. The time taken by the software system was as per the programming of the system, as admitted in the Compliance Affidavit. The programming to despatch the Notices in a controlled manner and batch mode was a pre-existing fact and to the knowledge of the Department. The time taken in despatch of the e-mail on 31st March, 2021, was therefore as per the controls set in the ITBA system . 9. In paragraph 26.22 of the said judgment the said question was answered against the Department and would hold that the time taken by the ITBA s e-mail software system in triggering the e-mail and transmitting the said e-mails from the ITBA serve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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