Wtax/453/2022 Of Archana Jain v. Principal Commissioner Of Income Tax -1, Kanpur And 2 Others

Court No. - 3 Case :- WRIT TAX No. - 453 of 2022 Petitioner :- Archana Jain Respondent :- Principal Commissioner Of Income Tax -1, Kanpur And 2 OthersCounsel for Petitioner :- Parv AgarwalCounsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Learned counsel for the petitioner submits that the impugned notice underSection 148 of the Income Tax Act, 1961, dated 31.03.2021 was digitallysigned on 31.03.2021 but it was issued on 01.04.2021 at 06:37 A.M.through e-mail which was received by the petitioner in the evening atabout 04:59 P.M. He, therefore, submits that since the notice was issued on1st April whereas the limitation had expired on 31st March. Therefore, theimpugned notice is without jurisdiction since it has not been issued withinthe period of limitation provided under Section 149(1) of the Act, 1961. Learned counsel for the respondent Income Tax Department states oninstructions that the impugned notice was also sent to the petitioner byspeed post on 31.03.2021. He has also produced a photostat copy of thepostal receipt for the aforesaid speed post sent to the petitioner, which iskept on record. Learned counsel for the respondent Income Tax Department now submitsthat this writ petition has been filed suppressing material facts that thenotice was also sent to the petitioner by speed post on 31.03.2021. Now Sri Parv Agarwal, learned counsel for the petitioner states that thewrit petition may be dismissed as withdrawn. In view of the aforesaid, the writ petition is dismissed. Order Date :- 30.3.2022NLY