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    <title>2025 (6) TMI 1648 - SC Order</title>
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    <description>The SC upheld the HC ruling that notices issued under section 148 on or after 01.04.2021 are governed by the amended law, rendering notices dispatched from the I.T.B.A. portal after this date barred by limitation under sections 148 and 149. The batch of writ petitions challenging these notices were allowed by the HC, and the SC found no grounds to interfere under Article 136, dismissing the Special Leave Petition.</description>
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      <description>The SC upheld the HC ruling that notices issued under section 148 on or after 01.04.2021 are governed by the amended law, rendering notices dispatched from the I.T.B.A. portal after this date barred by limitation under sections 148 and 149. The batch of writ petitions challenging these notices were allowed by the HC, and the SC found no grounds to interfere under Article 136, dismissing the Special Leave Petition.</description>
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