https://www.taxtmi.com/caselaws?id=308919 The Court set aside the notice issued under Section 148 of the Income Tax Act, finding it barred by limitation due to delayed delivery, despite the respondent's technical glitch explanation. Emphasizing adherence to statutory timelines, the Court ruled in favor of the petitioner, disposing of the Writ Petition and instructing parties to comply with the digitally signed order. This case underscores the significance of meeting procedural requirements and timely service of notices to ensure the validity and fairness of tax proceedings. en-us Tue, 14 Feb 2023 00:00:00 +0530 Tue, 01 Aug 2023 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308919 The Court set aside the notice issued under Section 148 of the Income Tax Act, finding it barred by limitation due to delayed delivery, despite the respondent's technical glitch explanation. Emphasizing adherence to statutory timelines, the Court ruled in favor of the petitioner, disposing of the Writ Petition and instructing parties to comply with the digitally signed order. This case underscores the significance of meeting procedural requirements and timely service of notices to ensure the validity and fairness of tax proceedings. Case-Laws Income Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308919