https://www.taxtmi.com/caselaws?id=304913 The High Court upheld the Supreme Court's decision on the validity of Income Tax Department notices under Section 148 post the Finance Act 2021 amendment. Notices issued after April 1, 2021, were to follow the Supreme Court's ruling nationwide, avoiding multiple appeals. In a specific case, the High Court quashed a notice issued pre-amendment and beyond the statutory period, aligning with the Supreme Court's directive. The decision was in line with established legal principles, disposing of the writ petition accordingly. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 11 Aug 2023 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304913 The High Court upheld the Supreme Court's decision on the validity of Income Tax Department notices under Section 148 post the Finance Act 2021 amendment. Notices issued after April 1, 2021, were to follow the Supreme Court's ruling nationwide, avoiding multiple appeals. In a specific case, the High Court quashed a notice issued pre-amendment and beyond the statutory period, aligning with the Supreme Court's directive. The decision was in line with established legal principles, disposing of the writ petition accordingly. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304913