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2025 (6) TMI 1648 - SCH - Income TaxValidity of notice issued u/s 148 - period of limitation - dispatch and service of notices issued on or after 01.04.2021 - As decided by HC 2024 (7) TMI 1186 - TELANGANA HIGH COURT for any notice of re-assessment on or after 01.04.2021 it would be the new amended law which would be governing the field as the un-amended provisions were valid only till 31.03.2021 - impugned notices in all these batch of writ petitions are barred by limitation u/s 148 and 149 since the said notices have left the I.T.B.A. portal on or after 01.04.2021. WP allowed - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.
The Supreme Court, through Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, after hearing the Additional Solicitor General for the petitioners, condoned the delay but held that "no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India." Consequently, the Special Leave Petition was dismissed, and any pending applications were disposed of.
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