Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC

Rajesh Chopra Vs ITO (Delhi High Court) Delhi High Court held that where notice is sent electronically, the date of dispatch of e-mail is to be considered as date of issue of notice and date of digital signature is irrelevant. Accordingly, petition dismissed. Facts- The petitioner has filed the present petition under Article 226 of the Constitution of India impugning a notice dated 30.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961; an order dated 22.07.2022 passed under Section 148A(d) of the Act; and a notice dated 22.07.2022 issued under Section 148 of the Act pursuant to t...