Notice under Section 148 of Income Tax Act for 2013-14 deemed time-barred by Allahabad HC.

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. The court allowed a week for further instructions or to file a counter affidavit and set a new hearing date for 28.03.2022.

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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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