Patna HC Upholds Section 148 Notice Issued Within Extended COVID Limitation

Abha Saraf Vs Union of India (Patna High Court) In the case of Abha Saraf vs Union of India, the Patna High Court dismissed the petition challenging the issuance of an income tax notice under Section 148 of the Income Tax Act, 1961. The petitioners, a married couple, argued that the notice issued on 01.04.2021 was time-barred under Section 149(1)(b), which provides a six-year limitation period from the end of the relevant assessment year. According to the petitioners, this period expired on 31.03.2020, making the notice invalid. The Court, however, took into account the Supreme Court’s r...