Chhattisgarh HC upholds issuance of sec. 148 notice under old provisions after 31-03-2021

INCOME TAX: Notice was issued under section 148 to assessee on 30-6-2021, however, when notice under section 148 was issued, power to issue notice was preceded with a new provision of law by amendment of Finance Act, 2021 and thereby section 148 was to be read with section 148-A which prescribed that before issuing notice under section 148,

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