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<h1>Notice under Section 148 of Income Tax Act for 2013-14 deemed time-barred by Allahabad HC.</h1> The Allahabad HC ruled that the notice issued under Section 148 of the Income Tax Act to the petitioner for the Assessment Year 2013-14 was time-barred. ... Reopening of assessment u/s 147 - notice issued time barred - HELD THAT:- Prima facie, it appears that the notice dated 31.03.2021 under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 was issued to the petitioner on 01.04.2021 and thus, it was time barred as evident from Annexure-2 to the writ petition. Learned standing counsel prays for and is granted a week's time to obtain instructions or to file a counter affidavit within three days. Put up as a fresh case before the appropriate bench on 28.03.2022. The Allahabad High Court found that the notice issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 to the petitioner was time-barred. The court granted a week's time for further instructions or to file a counter affidavit and scheduled a fresh hearing for 28.03.2022.
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