Court invalidates late tax notice under Section 148 beyond 6 years.

The High Court of Orissa quashed an impugned notice under Section 148 of the Income Tax Act, 1961 issued beyond six years after the end of the assessment year, following a previous court order. The writ petition was disposed of accordingly.

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The High Court of Orissa quashed an impugned notice under Section 148 of the Income Tax Act, 1961 issued beyond six years after the end of the assessment year, following a previous court order. The writ petition was disposed of accordingly.

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