2026 (8) TMI 1109

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....stice C. Saravanan For the Petitioner : Mr. G. Shiva Kumar For the Respondent : Mr. J. Parekh Kumar Senior Standing Counsel ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 31.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961. 2. The di....

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....the present case, the notice under Section 148 of the Income Tax Act, 1961 was issued as early as 04.02.2021 under the old regime, which eventually culminated in an assessment order dated 25.03.2022 passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961, as it stood prior to 01.04.2021. 5. It is noticed that after the aforesaid assessment order was passed, a fresh notice ....