https://www.taxtmi.com/caselaws?id=309207 The court stayed further proceedings regarding a notice issued under Section 148 of the Income Tax Act, finding it prima facie barred by the amended Section 149 as the income involved was below the threshold. Emphasizing adherence to the amended provisions, the court rejected reliance on the old regime. The case was listed for further proceedings after completing service on Respondent No.3, with liberty for the revenue to seek early final disposal post-pleadings completion. en-us Tue, 11 Oct 2022 00:00:00 +0530 Thu, 17 Aug 2023 07:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309207 The court stayed further proceedings regarding a notice issued under Section 148 of the Income Tax Act, finding it prima facie barred by the amended Section 149 as the income involved was below the threshold. Emphasizing adherence to the amended provisions, the court rejected reliance on the old regime. The case was listed for further proceedings after completing service on Respondent No.3, with liberty for the revenue to seek early final disposal post-pleadings completion. Case-Laws Income Tax Tue, 11 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309207