https://www.taxtmi.com/caselaws?id=307908 The High Court, following the Supreme Court's decision, quashed a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2015-16 on 30th March 2021, prior to the amendment date. The court emphasized the quashing of the notice and subsequent proceedings, disposing of the writ petition accordingly. The Supreme Court's ruling distinguished between notices issued before and after 1st April 2021, setting aside judgments of various High Courts post the amendment date to streamline the process and govern pending writ petitions challenging similar notices. en-us Tue, 17 May 2022 00:00:00 +0530 Tue, 16 May 2023 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307908 The High Court, following the Supreme Court's decision, quashed a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2015-16 on 30th March 2021, prior to the amendment date. The court emphasized the quashing of the notice and subsequent proceedings, disposing of the writ petition accordingly. The Supreme Court's ruling distinguished between notices issued before and after 1st April 2021, setting aside judgments of various High Courts post the amendment date to streamline the process and govern pending writ petitions challenging similar notices. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307908