The Delhi High Court has overturned its judgment ordering a CBI investigation into an Income Tax Department source. After the government informed the Court that the email was sent due to a system error and was, in fact, authentic, an adjournment email was sent to an assessee firm.

After ordering this, a division bench comprising of Justice Manmohan and Justice Navin Chawla recalled its previous order dated July 16, 2021. On May 31, the assessee firm, Three C Homes Private Limited, received an email from the income tax department allowing the firm an adjournment. "DONOTREPLY@incometaxindiaefiling.gov.in" sent the email in question.

The petitioner company requested an adjournment so that it could make a response. Due to several lockdown restrictions imposed by the State of Uttar Pradesh, Resolution Professional could not access the Company's records.

The respondent, on the other hand, claimed that the petitioner had fabricated the documents. It should also be highlighted that all communications with the Company were sent from the address delhi.dcit.cen6@incometax.gov.in.