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<h1>Delhi Court Dismisses Petition Against Income Tax Notice, Orders INR 20,000 in Costs, Grants Exemption Request.</h1> The HC of Delhi dismissed the writ petition contesting a notice under Section 148 of the Income Tax Act, 1961. The petitioner was ordered to pay costs ... Validity of reassessment proceedings - Period of limitation - HELD THAT:- Undisputedly, the notice u/s 148 of the Income Tax Act, 1961 was issued as far back as on 28 February 2023. We, consequently, find no justification to entertain this belated challenge. Writ petition consequently stands dismissed with costs quantified at INR 20,000/-. The High Court of Delhi dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The petitioner was ordered to pay costs of INR 20,000. Application for exemption was allowed.
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