https://www.taxtmi.com/caselaws?id=409998 The court dismissed the writ petitions challenging the notice and corrigendum issued under Section 148 of the Income Tax Act, 1961. It held that the notice was issued within the limitation period, emphasizing that the focus is on the issuance rather than the actual delivery to the assessee. The delay in franking the cover was deemed a procedural issue and did not invalidate the notice. The court directed the respondent to proceed with the assessment as per statutory provisions and Supreme Court guidelines. en-us Wed, 30 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409998 The court dismissed the writ petitions challenging the notice and corrigendum issued under Section 148 of the Income Tax Act, 1961. It held that the notice was issued within the limitation period, emphasizing that the focus is on the issuance rather than the actual delivery to the assessee. The delay in franking the cover was deemed a procedural issue and did not invalidate the notice. The court directed the respondent to proceed with the assessment as per statutory provisions and Supreme Court guidelines. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409998