Suman Jeet Agarwal vs ITO (2022)

1. Notices Digitally Signed – The date of notice is not important. It is the date of signing the notice which is important. If the notice is dated 31st March, 2021 but has been digitally signed on 1st April, 2021 – then the date of notice will be 01/04/2021.
2. Notices sent from Email of Assessing Officer – Even though these are not digitally signed, it will be a valid service of notice. But the date and time of dispatch as recorded in the ITBA portal will be the date of service of notice, in this regard.
3. Notices Uploaded on IT Portal without any alert to Assessee – The date and time when the Assessee has viewed the notice will be construed to be the date of service of the notice. The date and time viewed will be recorded on the ITBA portal. The Assessee should seek the copy of the same from the Income Tax to establish the same for the record.
4. Notices which have been manually sent – The date and time when the Notices were delivered to the post office for despatch will be considered to be the date of issuance of notice.
5. Notices sent to old or unrelated email address – The date on which the notice was first viewed by the assessee on the E-filing portal will be considered to be the date of issuance of notice.