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    <title>2021 (9) TMI 785 - CHHATTISGARH HIGH COURT</title>
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    <description>The court upheld the validity of the notices issued under Section 148 of the Income Tax Act on 25.06.2021 and 09.06.2021, finding them legal. The extension of the old provisions of Section 148 until 30th June 2021 by the Ministry of Finance was deemed valid, ensuring administrative efficiency during the pandemic. Consequently, the petition challenging the notices was dismissed.</description>
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      <description>The court upheld the validity of the notices issued under Section 148 of the Income Tax Act on 25.06.2021 and 09.06.2021, finding them legal. The extension of the old provisions of Section 148 until 30th June 2021 by the Ministry of Finance was deemed valid, ensuring administrative efficiency during the pandemic. Consequently, the petition challenging the notices was dismissed.</description>
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