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 31^st May, 2021 had been issued to assessee or not, and if so, by whom. In the event it was found that the email dated 31^st 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 31^st May, 2021 had been issued by the Income Tax of India’s e-filing portal, the

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