S N Enterprises vs Income Tax Officer & Ors. on 27 September, 2022
26.20.We are in respectful agreement with the law laid down by the
various High Courts in Daujee Abhushan (Supra), Santosh Krishna
HUF (Supra), Mohan Lal Santwani (Supra), Advance
Infradevelopers (P) Ltd. (Supra) and Yuvraj v. Income Tax Officer
(Supra), that for determining when Notices were issued, the date and
time of when the ITBA e-mail software system is triggered and the
Notices leave the last ITBA server would be considered.