The Hon’ble Delhi High Court in Three C Homes Pvt. Ltd. v. Assistant Commissioner of Income-Tax [W.P.(C) 5912/2021 July 16, 2021] directed Central Bureau of Investigation (“CBI”) enquiry on doubtful Income Tax Department’s action with regard to sending of an e-mail in e-proceedings that granted adjournment and extension of time to submit reply, in a matter challenging the validity of assessment order passed by the Revenue Department (“the Respondent”) in response to the Three C Homes Pvt. Ltd.’s (“the Petitioner”) request for adjournment, which as per the Respondent is forged and fabricated by the Petitioner.
Observed that, the matter is serious in nature as one of the parties has either forged the document in question and/or is not telling a complete truth. Therefore, the Court directed CBI to enquire and file its enquiry report within 4 weeks, as to whether the email had been issued to the Petitioner or not, and if so, then by whom the same has been issued, as the allegation pertains to a sensitive server belonging to the Ministry of Finance/Department of Income Tax and involves a senior official of the Income Tax Department holding a sensitive post.
Held that, it is constitutionally bound to ensure that citizens of this country who invoke the extra ordinary jurisdiction of the Hon’ble Court are not intimidated by allegations of forgery and prosecution and that too by officials who do not exercise the duty of care by enquiring as to whether the email had been issued by another wing or Department of Revenue.
The Court while listing the matter on September 6, 2021, directed the Respondent not to take any coercive action against the Petitioner till further orders.
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