Section 148 notice challenge under Income-tax law stayed pending affidavits, with proceedings restrained until 24.6.2022.

A challenge was raised to a notice under Section 148 for assessment year 2013-14 on the ground that, if any proceedings were permissible, they could be initiated only under Section 153C. The Bombay HC directed the matter to be considered on affidavits and restrained the respondents from proceeding further with the impugned notice until 24.6.2022.

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Issues: Whether the notice issued under Section 148 of the Income-tax Act, 1961 for the assessment year 2013-14 required consideration in view of the contention that proceedings, if any, could be initiated only under Section 153C of the Income-tax Act, 1961.

Outcome: The matter was directed to be considered on affidavits and the respondents were restrained from proceeding further with the impugned notice until 24.6.2022.

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