https://www.taxtmi.com/caselaws?id=411854 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, on 30.06.2021, deeming it legal due to the Ministry of Finance's notifications extending the operation of old provisions until 30th June 2021 amidst the pandemic. The court recognized the delegated legislative power exercised by the Ministry of Finance as necessary and valid, dismissing the petitions and affirming the legality of the notice issuance. en-us Mon, 23 Aug 2021 00:00:00 +0530 Mon, 28 Mar 2022 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411854 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, on 30.06.2021, deeming it legal due to the Ministry of Finance's notifications extending the operation of old provisions until 30th June 2021 amidst the pandemic. The court recognized the delegated legislative power exercised by the Ministry of Finance as necessary and valid, dismissing the petitions and affirming the legality of the notice issuance. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411854