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<h1>Delhi HC Upholds Tribunal Ruling on Time-Barred Notice</h1> The Delhi HC dismissed the Revenue's appeal against the Tribunal's order for Assessment Year 1997-98. The Tribunal held the notice under Section 148 of ... - The Delhi High Court dismissed the Revenue's appeal against the Tribunal's order regarding the Assessment Year 1997-98. The Tribunal found that the notice issued under Section 148 of the Income Tax Act was beyond the four-year period, and the assessee had made a full disclosure, making the notice time-barred. The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to set aside the re-assessment proceedings due to limitation. The Tribunal also noted the assessee's withdrawal of cross-objections. The High Court declined to interfere with the Tribunal's order.