Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalstate Bank Of India (Erstwhile Sbt) Income Tax Officer-Tds Thalassery Branch Aayakar Bhavan Gundert Road Vs. Konnothumchal Thalassery 670101 Chovva P.O., Kannur 670006 [Pan: Aaacs8577K] (Appellant) (Respondent)
127 (supra), in view of the Act 21 of 2000. Interplay of these sections will have to be considered for the purpose. As we see it, the matter is principally factual, as the question of existence or otherwise of ‘sufficient cause’ invariably is. It is nobody’s case, nor could be, that the email, even if it came