https://www.taxtmi.com/caselaws?id=447760 The HC dismissed the writ petition challenging a notice issued under Section 148 of the IT Act for Assessment Year 2014-2015. The court held that the notice issued on 31.03.2021 was valid as it was dispatched within the prescribed limitation period under the old regime. The court clarified that issuance, not actual communication, is relevant for determining compliance with Section 149 limitations. The notice could be dispatched on the last permissible date, and subsequent delivery would not render it time-barred. The petitioner's participation in proceedings by filing responses and returns further validated the notice's legitimacy. en-us Fri, 03 Nov 2023 00:00:00 +0530 Wed, 13 May 2026 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447760 The HC dismissed the writ petition challenging a notice issued under Section 148 of the IT Act for Assessment Year 2014-2015. The court held that the notice issued on 31.03.2021 was valid as it was dispatched within the prescribed limitation period under the old regime. The court clarified that issuance, not actual communication, is relevant for determining compliance with Section 149 limitations. The notice could be dispatched on the last permissible date, and subsequent delivery would not render it time-barred. The petitioner's participation in proceedings by filing responses and returns further validated the notice's legitimacy. Case-Laws Income Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447760