https://www.taxtmi.com/caselaws?id=778643 The HC held that notices issued under section 148 read with the transitional provision were to be assessed by reference to the "surviving time" left up to 30.06.2021; where issuance occurred beyond that surviving period the notices are invalid. Applying the Apex Court directions, the impugned section 148 notices were quashed as having been issued beyond the surviving time, and consequential orders under section 148A(d) were set aside. The court rejected the petitioners' contention only insofar as approval under section 151(i) was concerned on the facts. en-us Mon, 01 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778643 The HC held that notices issued under section 148 read with the transitional provision were to be assessed by reference to the "surviving time" left up to 30.06.2021; where issuance occurred beyond that surviving period the notices are invalid. Applying the Apex Court directions, the impugned section 148 notices were quashed as having been issued beyond the surviving time, and consequential orders under section 148A(d) were set aside. The court rejected the petitioners' contention only insofar as approval under section 151(i) was concerned on the facts. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778643