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In today's video on Advocate Amit Kumar Gupta's YouTube channel, the case of Harshit Foundation versus Commissioner of income tax is discussed. The case was reported in 447 ITR at page number 372 and was decided by The Honorable Supreme Court on April 22, 2022. The text highlights the issue of delays in actions by assessing authorities in response to various applications and notices under the Income Tax Act. Timeliness seems to be disregarded by income tax authorities, as seen in delays in issuing section 154, lower TDS certificate, section 12a registration, and section 148 notices. Notices are often issued at the last minute, on March 30th or 31st.
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