https://www.taxtmi.com/caselaws?id=424441 The High Court addressed challenges to notices issued under the un-amended section 148 of the Income Tax Act, 1961 after 01.04.2021. The Apex Court's judgment in Civil Appeal No. 3005/2022 modified the High Court decisions, deeming the notices to have been issued under the amended section 148A. Assessees were allowed to reply within a specified timeframe, and the Revenue was directed to provide information promptly. The Apex Court's order aimed to streamline procedures and govern similar cases nationwide, leading to the disposal of pending writ petitions challenging such notices. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 30 Jun 2022 09:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424441 The High Court addressed challenges to notices issued under the un-amended section 148 of the Income Tax Act, 1961 after 01.04.2021. The Apex Court's judgment in Civil Appeal No. 3005/2022 modified the High Court decisions, deeming the notices to have been issued under the amended section 148A. Assessees were allowed to reply within a specified timeframe, and the Revenue was directed to provide information promptly. The Apex Court's order aimed to streamline procedures and govern similar cases nationwide, leading to the disposal of pending writ petitions challenging such notices. Case-Laws Income Tax Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424441