CBI to enquire validity of alleged Email sent by Income Tax Dept

Three C Homes Pvt. Ltd. Vs Asst.CIT (Delhi High Court) Conclusion: CBI to enquire as to whether the email dated 31st May, 2021 had been issued to assessee or not, and if so, by whom. In the event it was found that the email dated 31st May, 2021 had been forged and fabricated by assessee it would initiate action under Sections 191/192/196 of the IPC. However, if it was found that the email dated 31st May, 2021 had been issued by the Income Tax of India’s e-filing portal, then it would not hesitate to take action against the Deponent Held:  Assessee-company had challenged the assessment order...