https://www.taxtmi.com/caselaws?id=411905 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, dated 30.06.2021, ruling that it was legal and did not need to comply with the newly inserted Section 148A. The court found that the Ministry of Finance's notifications extending the time limits due to the COVID-19 pandemic allowed for the application of the old provisions of Section 148 until 30th June 2021, thereby deferring the need for compliance with Section 148A. Consequently, the petition challenging the notice was dismissed, affirming its legality and validity. en-us Thu, 02 Sep 2021 00:00:00 +0530 Tue, 22 Feb 2022 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411905 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, dated 30.06.2021, ruling that it was legal and did not need to comply with the newly inserted Section 148A. The court found that the Ministry of Finance's notifications extending the time limits due to the COVID-19 pandemic allowed for the application of the old provisions of Section 148 until 30th June 2021, thereby deferring the need for compliance with Section 148A. Consequently, the petition challenging the notice was dismissed, affirming its legality and validity. Case-Laws Income Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411905