SC confirms section 148 notices from I.T.B.A. portal after 01.04.2021 barred by limitation under amended law The SC upheld the HC ruling that notices issued under section 148 on or after 01.04.2021 are governed by the amended law, rendering notices dispatched ...
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SC confirms section 148 notices from I.T.B.A. portal after 01.04.2021 barred by limitation under amended law
The SC upheld the HC ruling that notices issued under section 148 on or after 01.04.2021 are governed by the amended law, rendering notices dispatched from the I.T.B.A. portal after this date barred by limitation under sections 148 and 149. The batch of writ petitions challenging these notices were allowed by the HC, and the SC found no grounds to interfere under Article 136, dismissing the Special Leave Petition.
The Supreme Court, through Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, after hearing the Additional Solicitor General for the petitioners, condoned the delay but held that "no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India." Consequently, the Special Leave Petition was dismissed, and any pending applications were disposed of.
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