Three C. Homes (P) Ltd. v. ACIT (2021) 282 Taxman 134/ 204 DTR 105/ 321 CTR 513 (Delhi) (HC)

S. 143(3) : Assessment-Adjournment was sought was granted-Allegation of no such email was generated from the office of the Income-tax department-Prima facie committed penal offence by forging documents-CBI was to be directed to enquire as to whether e-mail had been issued to assessee or not, and if so, by whom. [S. 142(1), Art. 226]

The assessee received assessment order dated 1-6-2021.Assessee challenged assessment order by filing  writ on ground that it was bad in law because after adjournment sought by it had been granted, there was no occasion for revenue to pass the  assessment order.   Revenue contended that assessee had approached Court with unclean hands as e-mail dated 31-5-2021, which was basis for filing writ petition had not originated from its office and assessee had prima facie committed penal offences by forging documents. Court held that since allegation pertained to a sensitive server belonging to Ministry of Finance/Department of Income Tax, CBI was to be directed to enquire as to whether e-mail dated 31-5-2021 had been issued to assessee or not, and if so, by whom.  (AY. 2018-19)