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Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC
Case Law Details
- Case Name
- Rajesh Chopra Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
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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 ...
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