https://www.taxtmi.com/caselaws?id=411820 The court upheld the validity of the notice issued under Section 148 on 30.06.2021, finding that the notifications extending the operation of the old provisions of Section 148 were valid. The court held that the delegation of power to the Ministry of Finance to extend the time limits was justified, citing previous case law supporting such delegation. Consequently, the petition was dismissed, affirming the legality of the notice and the extended time frame for issuing it. en-us Wed, 01 Sep 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411820 The court upheld the validity of the notice issued under Section 148 on 30.06.2021, finding that the notifications extending the operation of the old provisions of Section 148 were valid. The court held that the delegation of power to the Ministry of Finance to extend the time limits was justified, citing previous case law supporting such delegation. Consequently, the petition was dismissed, affirming the legality of the notice and the extended time frame for issuing it. Case-Laws Income Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411820