High Court Upholds Validity of Notice Issued Under Pre-Amendment Section 148; Dismisses Petitions Challenging Reopening of Assessment.

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....Reopening of assessment u/s 147 - Individual identity of Section 148 as prevailing prior to amendment - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia w.e.f. 1.4.2021 - the power to issue notice under Section 148 which was prior to the amendment was also saved and the time was extended. In a result, the notice issued on 30.06.2021 would also be saved - no interference is required to be made in the said issuance of notice and accordingly the petitions are dismissed. - HC....