https://www.taxtmi.com/caselaws?id=781612 HC held that notices issued via the I.T.B.A. portal on or after 01.04.2021 are barred by limitation under Ss.148 and 149, and allowed the writ petitions. The SLP to SC was dismissed as filed 316 days late with inadequate explanation; on merits the SC found no palpable error in the HC order and dismissed the SLP both for delay and on merits. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 18:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781612 HC held that notices issued via the I.T.B.A. portal on or after 01.04.2021 are barred by limitation under Ss.148 and 149, and allowed the writ petitions. The SLP to SC was dismissed as filed 316 days late with inadequate explanation; on merits the SC found no palpable error in the HC order and dismissed the SLP both for delay and on merits. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781612