https://www.taxtmi.com/caselaws?id=437559 The Supreme Court set aside the High Court's observations and emphasized that the issue of maintainability of writ petitions challenging orders under Section 148A(d) of the Income Tax Act should be examined in depth by the High Court. Despite a subsequent Supreme Court decision highlighting the need for a deeper examination of jurisdiction preconditions for issuing notices under Section 148, the High Court found no reason to interfere with the impugned order dated 24th November, 2022, under Section 148A(d) of the Act. The Petitioner's arguments regarding the time-barred notice and 'mere change of opinion' were addressed by the Court, which reiterated the Petitioner's ability to raise all available grounds at the appropriate stage. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 08 May 2023 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437559 The Supreme Court set aside the High Court's observations and emphasized that the issue of maintainability of writ petitions challenging orders under Section 148A(d) of the Income Tax Act should be examined in depth by the High Court. Despite a subsequent Supreme Court decision highlighting the need for a deeper examination of jurisdiction preconditions for issuing notices under Section 148, the High Court found no reason to interfere with the impugned order dated 24th November, 2022, under Section 148A(d) of the Act. The Petitioner's arguments regarding the time-barred notice and 'mere change of opinion' were addressed by the Court, which reiterated the Petitioner's ability to raise all available grounds at the appropriate stage. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437559