https://www.taxtmi.com/caselaws?id=436669 The court dismissed the writ petition challenging the notice issued under Section 148-A of the Income Tax Act, 1961. The petitioner argued that the notice was invalid due to insufficient response time, lack of authority competence, and absence of a pre-issuance hearing. The court determined that the notice complied with the statutory requirements, including the 7-day response period, and that the issuing authority had the necessary competence and approvals. The court also found that the relevant case law cited by the petitioner did not apply to this case, leading to the dismissal of the petition. en-us Tue, 14 Mar 2023 00:00:00 +0530 Wed, 25 Oct 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436669 The court dismissed the writ petition challenging the notice issued under Section 148-A of the Income Tax Act, 1961. The petitioner argued that the notice was invalid due to insufficient response time, lack of authority competence, and absence of a pre-issuance hearing. The court determined that the notice complied with the statutory requirements, including the 7-day response period, and that the issuing authority had the necessary competence and approvals. The court also found that the relevant case law cited by the petitioner did not apply to this case, leading to the dismissal of the petition. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436669