Delhi HC to decide on validity of Section 148 E-notices – Stays reassessment notices

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 31^st March, 2021 or before but digitally signed on or after

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