https://www.taxtmi.com/caselaws?id=303027 The Jharkhand High Court addressed challenges to notices issued under Section 148 of the Income Tax Act, 1961, dated between April and June 2021. The petitioners argued about the validity of notices post the amendment of Sections 148 and 148A effective from 1st April 2021. Different High Courts had varying decisions on similar issues, with some granting interim protection to petitioners. The Court granted time for filing counter affidavits and stayed further action on the notices until the next hearing, emphasizing compliance with the amended provisions for reassessment proceedings. The case was listed for further proceedings on 7th March 2022. en-us Wed, 16 Feb 2022 00:00:00 +0530 Wed, 29 Jun 2022 20:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303027 The Jharkhand High Court addressed challenges to notices issued under Section 148 of the Income Tax Act, 1961, dated between April and June 2021. The petitioners argued about the validity of notices post the amendment of Sections 148 and 148A effective from 1st April 2021. Different High Courts had varying decisions on similar issues, with some granting interim protection to petitioners. The Court granted time for filing counter affidavits and stayed further action on the notices until the next hearing, emphasizing compliance with the amended provisions for reassessment proceedings. The case was listed for further proceedings on 7th March 2022. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303027