https://www.taxtmi.com/caselaws?id=437901 The court concluded that sub-section (5A) of Section 45 of the Income Tax Act, inserted by the Finance Act, 2017, is prospective and not retrospective. The court dismissed the writ petitions challenging the notices under Section 148 of the Act, orders under Section 144 read with Section 147, and alleged discrimination under Article 14 of the Constitution of India. Petitioners were allowed to pursue statutory remedies and file objections or appeals within specified timeframes. en-us Fri, 12 May 2023 00:00:00 +0530 Fri, 11 Aug 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437901 The court concluded that sub-section (5A) of Section 45 of the Income Tax Act, inserted by the Finance Act, 2017, is prospective and not retrospective. The court dismissed the writ petitions challenging the notices under Section 148 of the Act, orders under Section 144 read with Section 147, and alleged discrimination under Article 14 of the Constitution of India. Petitioners were allowed to pursue statutory remedies and file objections or appeals within specified timeframes. Case-Laws Income Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437901