This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC to decide on validity of Section 148 E-notices – Stays reassessment notices
Case Law Details
- Case Name
- Sharad Garg Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Sharad Garg Vs ITO (Delhi High Court)
By way of the present batch of petitions, this Court has been called upon to decide the validity of E-notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The Petitioners have classified the matters in the following categories:
1. Category A: is in respect of writ petitions where Notice is dated 31st March, 2021 or before but digitally signed on or after 1st April, 2021, however sent and received on or after 1st April, 2021.
2. Category B: is in respect of writ petitions where Notice is d...
