1 Neutral Citation No. ( 2025:HHC:21077 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 8014 of 2023 Date of Decision: 03.07.2025 _____________________________________________________ E.G. Pharmaceuticals ....Petitioner Versus Principal Commissioner of Income Tax-I & another …Respondents ____________________________________________________ Coram Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge Hon’ble Mr. Justice Sushil Kukreja, Judge Whether approved for reporting? No. ________________________________________________ For the petitioner : Mr. Vishal Mohan Senior Advocate with Mr. Praveen Sharma, Advocate. For the respondents : Mr. Neeraj Sharma and Mr. Ishan Kashyap, Advocates ________________________________________________ Tarlok Singh Chauhan, Judge (Oral) On 21.06.2025, the Court passed the following order:- “Heard. It is the specific case of the petitioner that it was not given adequate opportunity to respond to the show cause notice dated 18.03.2023 that was issued under Section 148A (b) of the Income Tax Act, 1961. According to the petitioner, the notice was served upon it on 23.03.2023 in the afternoon, through speed post, giving the petitioner only 48 hours to file its reply. 2. However, this fact is disputed by the respondents and it is stated at the bar that in addition to the notice being served upon the petitioner, through post, the same was delivered to the assessee on its e-mail on the same day and, thus, seven days clear time was given to the assessee to show cause as is the requirement and mandate of Section 148 A(b) of the Act and this notice has been uploaded on the portal of the respondent-department. 3. This stand of the respondents is vehemently disputed by the petitioner and it has been specifically 2 Neutral Citation No. ( 2025:HHC:21077 ) denied that the aforesaid notice was served upon it through e-mail and in support thereof, copy of the screenshots is attached as Annexure P-7 to substantiate that no notice dated 18.03.2023 was received by the petitioner from the respondent-department. 4. Obviously the stand of one of the parties is apparently false. However, since the respondents have not annexed any documents in support of their case, let deponent of the affidavit, i.e. Income Tax Officer, Ward- Parwanoo, appear before this Court on the next date of hearing alongwith the entire record. List on 24.06.2025.” 2. Thereafter, the case was listed on 24.06.2025, when the Income Tax Officer, Parwanoo appeared in person and tried to explain the case. However, we were not satisfied with the explanation so offered and, therefore, directed both the parties to file their respective affidavits. 3. Even though such affidavits stand filed by both the parties, however, Mr. Neeraj Sharma, Advocate, fairly concedes that the email that was dispatched on 18.03.2023, in fact had not been delivered to the petitioner herein, therefore, the computation of seven days from 18.03.2023 was clearly a mistake on the part of the respondents, thus, they are now ready to hear the petitioner in the matter. 4. As the case stands adopted by the respondents, we deem it appropriate to quash the orders passed under Section 148A(d) of the Income Tax Act, 1961, holding the same to be illegal and against the principle of natural justice and such 3 Neutral Citation No. ( 2025:HHC:21077 ) proceedings be now commenced afresh, after affording an opportunity of hearing by filing reply/documents to the petitioner. However, before that, the respondents shall issue a fresh notice to the petitioner under Section 148A of the Act. Ordered accordingly. 5. Since the order itself has been quashed by this Court, therefore, the consequential notice dated 31.03.2023 (Annexure P-6), is also quashed and set aside. 6. As the proceedings relate to the assessment year 2019-20, the competent authority shall ensure that the same are decided as expeditiously as possible and in any event by 31.12.2025. The petition stands disposed of accordingly, so also the pending miscellaneous application(s), if any. (Tarlok Singh Chauhan) Judge (Sushil Kukreja) July 03, 2025 Judge (VH)