https://www.taxtmi.com/caselaws?id=776204 The SC dismissed the special leave petition both on grounds of delay and merits. The HC had held that notices issued under Section 148 on or after 01.04.2021 were barred by limitation, as they were dispatched and served beyond the prescribed period under Sections 148 and 149. Consequently, the writ petitions challenging these notices were allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 15:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776204 The SC dismissed the special leave petition both on grounds of delay and merits. The HC had held that notices issued under Section 148 on or after 01.04.2021 were barred by limitation, as they were dispatched and served beyond the prescribed period under Sections 148 and 149. Consequently, the writ petitions challenging these notices were allowed. Case-Laws Income Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776204