https://www.taxtmi.com/caselaws?id=407167 The court dismissed the writ petitions challenging the validity of notices issued under Section 148 of the Income Tax Act, 1961, for reopening assessments. It held that the notices were valid as they were signed and dispatched within the prescribed limitation period, emphasizing that the issuance of notice is crucial for compliance with Section 149. The court clarified that delays in service do not render the notice invalid. The petitioners were advised to proceed with their cases in accordance with the Income Tax Act, with no orders as to costs. en-us Mon, 26 Apr 2021 00:00:00 +0530 Sat, 01 May 2021 09:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407167 The court dismissed the writ petitions challenging the validity of notices issued under Section 148 of the Income Tax Act, 1961, for reopening assessments. It held that the notices were valid as they were signed and dispatched within the prescribed limitation period, emphasizing that the issuance of notice is crucial for compliance with Section 149. The court clarified that delays in service do not render the notice invalid. The petitioners were advised to proceed with their cases in accordance with the Income Tax Act, with no orders as to costs. Case-Laws Income Tax Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407167