https://www.taxtmi.com/caselaws?id=442766 The court upheld the validity of the notice served under Section 148 of the Income-Tax Act, 1961, despite the petitioner's claims of non-service. The petitioner failed to respond or file a return of income for the relevant assessment year, leading to the dismissal of the writ petition. The court found no procedural irregularities in the assessment order or the service of notice, granting the petitioner the liberty to file a statutory appeal within two weeks. The petitioner was allowed to file an appeal without limitation constraints, subject to requirements, and the interim protection granted during the writ petition was lifted without costs imposed. en-us Mon, 12 Jun 2023 00:00:00 +0530 Sat, 09 Sep 2023 00:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442766 The court upheld the validity of the notice served under Section 148 of the Income-Tax Act, 1961, despite the petitioner's claims of non-service. The petitioner failed to respond or file a return of income for the relevant assessment year, leading to the dismissal of the writ petition. The court found no procedural irregularities in the assessment order or the service of notice, granting the petitioner the liberty to file a statutory appeal within two weeks. The petitioner was allowed to file an appeal without limitation constraints, subject to requirements, and the interim protection granted during the writ petition was lifted without costs imposed. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442766