https://www.taxtmi.com/caselaws?id=416225 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, despite the introduction of Section 148A requiring prior enquiry and hearing. Notifications by the Ministry of Finance extended the old provisions until 30.06.2021 due to the pandemic, allowing the notice to be considered legal. The delegation of power to the Ministry of Finance was deemed necessary and did not constitute excessive delegation. The petition challenging the notice was dismissed, affirming its validity under the extended provisions until June 2021. en-us Mon, 20 Sep 2021 00:00:00 +0530 Thu, 23 Dec 2021 12:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416225 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, despite the introduction of Section 148A requiring prior enquiry and hearing. Notifications by the Ministry of Finance extended the old provisions until 30.06.2021 due to the pandemic, allowing the notice to be considered legal. The delegation of power to the Ministry of Finance was deemed necessary and did not constitute excessive delegation. The petition challenging the notice was dismissed, affirming its validity under the extended provisions until June 2021. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416225