https://www.taxtmi.com/caselaws?id=419347 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, on 31.03.2021. The court held that the notice was valid as it fell within the extended time limit provided by the Ministry of Finance's notifications, which deferred the application of Section 148A until 30.06.2021 due to the COVID-19 pandemic. The court upheld the validity of the notifications and the principle of conditional legislation, allowing the executive to extend the implementation of certain provisions for administrative efficiency. The petition was dismissed, and the notice under Section 148 was upheld. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 09 Mar 2022 08:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419347 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, on 31.03.2021. The court held that the notice was valid as it fell within the extended time limit provided by the Ministry of Finance's notifications, which deferred the application of Section 148A until 30.06.2021 due to the COVID-19 pandemic. The court upheld the validity of the notifications and the principle of conditional legislation, allowing the executive to extend the implementation of certain provisions for administrative efficiency. The petition was dismissed, and the notice under Section 148 was upheld. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419347