PATNA HIGH COURT ISSUES JUDGEMENT ON AGLOWMED V/S THE PRINCIPAL COMMISSIONER OF INCOME TAX- 1 AND ORS

PATNA, India, April 30 -- Patna High Court issued the following judgment on April 1:

None appears for the petitioner when the matter was called.

2. Learned counsel for the respondents, specifically points out Annexure-1, which is under challenge in the writ petition. Annexure-1 is a notice under Section 148 of the Income Tax Act, 1961. The assessment year referred to in the notice is 2013-14 and the date of notice is 31.03.2021.

3. It is admitted by the learned Standing Counsel appearing for the Department that the limitation for assessment year 2013-14 would normally expire on 31.03.2020, but, since the COVID-19 Pandemic was raging, the The Hon'ble Supreme Court had extended the period of limitation with respect to every legal proceed...