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Wednesday, February 11, 2026

Home Tax

Income Tax Act, 1961, Section 148 – Validity of the Notices issued under Section 148 of the Income Tax Act, 1961, as it stood prior to its amendment on 01st April, 2021, by the Finance Act, 2021.

by PLRonline

October 1, 2022

in Tax

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Related Posts

Income Tax Act, 1961, Section 148 – Whether upload of the Section 148 Notice on the “My Account” of the assessee on the E-filing portal is valid transmission under the Act of 1961? – The Court has answered this in the negative, against the Department.

Income Tax Act, 1961, Section 148 – Whether the Section 148 Notices sent as an attachment through e-mails, from the designated e-mail addresses of the JAOs, which do not bear the respective JAO’s digital signature are valid under Section 282A the Act of 1961 read with Rule 127A of the IT Rules?

Information Technology Act S. 13 – Income Tax Act, 1961, Section 149 – Whether “despatch” as per Section 13 of the Act of 2000 is sine qua non for issuance of Notice through electronic mail for the purpose of Section 149 of the Act of 1961?

Notice – Issuance of – ‘issue’ – When is it issued?

Income Tax Act, 1961, Section 149 - Whether the JAO’s act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression ‘shall be issued’ in Section 149 of the Act of 1961, and saves the Notices from being time barred?

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