Case Law Details
Three C Homes Pvt. Ltd. Vs. ACIT (Delhi High Court)
Assistant Commissioner of Income Tax (Respondent) filed an application for modification/ recall of the order dated July 16, 2021 (Impugned Order), passed in W.P. (C) No. 5912/2021 dated July 16, 2021, directing Central Bureau of Investigation (CBI) to enquiry on doubtful Income Tax Department’s action with regard to sending of an e-mail that granted adjournment and extension of time in response to the request made by Three C Homes Pvt. Ltd. (Petitioner), which as per the Revenue Department is forged and fabricated by the Petitioner.
The Revenue Department admitted that the email granting adjournment and extension of time to submit reply to the Petitioner was sent from donotreply@incometaxindiaefiling.gov.in which is a genuine email from the Revenue Department. Further, stated that t it was triggered due to a systems error and seeked the leave to withdraw/delete certain parts/paras from the counter affidavit dated July 10, 2021, wherein it had been alleged that the Petitioner had committed penal offences under Section 191, 192 and 196 of the Indian Penal Code, 1860 (“the IPC”).
The Hon’ble Delhi High Court deleted the allegations against the Petitioner that he had committed penal offences under Section 191, 192 and 196 of the IPC based on unconditional apology accepted by the Respondent.
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