Delhi HC Quashed notices issued under section 148 after 31.3.21 without complying with provisions of section 148A.

After Allahabad high court and Rajasthan High court now the Delhi High court has decided the case in favour of the taxpayers.

Hope that the order is not reversed by the retrospective amendment in Budget 2022.

The copy of the  Delhi High court is as under:

Delhi HC tquashed notices issued under section 148 after 31.3.21 without complying with provisions of section 148A.