AdvertisementWealth First Portfolio Managers Limited Vs ACIT (Gujarat High Court) The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the notice dated 31.08.2022 issued under Section 148 of the Income-tax Act, 1961 for Assessment Year 2016-17, contending that the notice was invalid and barred by limitation. The Assessing Officer had initially issued a notice dated 29.06.2021 under Section 148 during the extended limitation period available under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (TOLA). Following the decision of the Su...