https://www.taxtmi.com/caselaws?id=412313 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, dated 28.06.2021, and dismissed the petitions. It found that the notifications extending the time limits for issuing such notices were valid, considering the practical necessity during the COVID-19 pandemic. The court held that the notice was legally issued within the extended time frame, citing the delegation of power to the Ministry of Finance as a measure for administrative efficiency. en-us Tue, 31 Aug 2021 00:00:00 +0530 Wed, 15 Sep 2021 09:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412313 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, dated 28.06.2021, and dismissed the petitions. It found that the notifications extending the time limits for issuing such notices were valid, considering the practical necessity during the COVID-19 pandemic. The court held that the notice was legally issued within the extended time frame, citing the delegation of power to the Ministry of Finance as a measure for administrative efficiency. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412313