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Judgment
Mr. Sidhartha Ray, learned counsel appearing for the Petitioner points out that in Para-7 of the reply filed, it is simply stated that notice under Section 143(2) of the Income Tax Act, 1961 (IT Act) “was served on the same day in which it was issued on the e-mail which is provided in the Return of Income”.
However, the actual screen shot of the notice (Annexure-5) only states that the notice is attached to that e-mail without the attachment being printed out. Therefore, it is not clear whether in fact the notice under Section 143(2) of the IT Act was served on the Petitioner.
Mr. Sidhartha Sankar Mohapatra, learned Senior Standing Counsel appearing for the Opposite Parties-Department states that he will check the original record and produce it in the Court on the next date which will show whether in fact the notice under Section 143(2) of the IT Act was served on the Petitioner.
List on 20th February, 2023. The interim order passed earlier shall continue till the next date.
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