Notice issued under Section 148 under old provisions of income tax after 31.03.2021 is valid
High Court held as under
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As per Finance Act 2021 , Notice can be issued under Section 148A w.e.f 01.04.2021. But notice was issued under Section 148 old provisions on 30.06.2021.
The pandemic and lock down prevailed all over India. The people could not file their return or comply with the various mandate of
Income Tax Act. Considering such situation for the benefit of th assessee and to facilitate the individual to come out of woods the
time limit framed under Income Tax Act was extended. Likewise certain right which was reserved in favour of the Income Tax
Department was also preserved and was extended at parity. Consequently the provisions of Section 148 which was prevailing
prior to the amendment of Finance Act, 2021 was also extended.
Here in this case, the power to issue notice under Section 148 which was prior to the amendment was also saved and the time
was extended. In a result, the notice issued on 30.06.2021 (Annexure P-1) would also be saved. Therefore, no interference is
required to be made in the said issuance of notice and accordingly the petitions are dismissed.