https://www.taxtmi.com/caselaws?id=422159 The High Court examined the timeliness of a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-14. The notice, dated 31.03.2021, was received by the petitioner on 01.04.2021, seemingly beyond the limitation period. After the respondent provided email evidence of timely delivery, the Court directed the filing of a counter affidavit with relevant documents. All proceedings related to the notice were stayed pending further orders. The case is set for a fresh hearing on 7.4.2022 at 10:00 AM, emphasizing the importance of complying with statutory timelines in legal matters. en-us Mon, 04 Apr 2022 00:00:00 +0530 Mon, 09 May 2022 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422159 The High Court examined the timeliness of a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-14. The notice, dated 31.03.2021, was received by the petitioner on 01.04.2021, seemingly beyond the limitation period. After the respondent provided email evidence of timely delivery, the Court directed the filing of a counter affidavit with relevant documents. All proceedings related to the notice were stayed pending further orders. The case is set for a fresh hearing on 7.4.2022 at 10:00 AM, emphasizing the importance of complying with statutory timelines in legal matters. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422159