https://www.taxtmi.com/caselaws?id=420313 The court held that notices issued under Section 148 of the Income Tax Act after 01.04.2021 without following the new procedures were invalid. The decision to quash these notices was upheld, all writ petitions were allowed, and special appeals filed by the Income Tax Authorities were dismissed. The court declared the explanations in the CBDT circulars dated 31.03.2021 and 27.04.2021 as unconstitutional and invalid. en-us Sat, 05 Feb 2022 00:00:00 +0530 Wed, 19 Apr 2023 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420313 The court held that notices issued under Section 148 of the Income Tax Act after 01.04.2021 without following the new procedures were invalid. The decision to quash these notices was upheld, all writ petitions were allowed, and special appeals filed by the Income Tax Authorities were dismissed. The court declared the explanations in the CBDT circulars dated 31.03.2021 and 27.04.2021 as unconstitutional and invalid. Case-Laws Income Tax Sat, 05 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420313