Notice to Reopen Income Tax Assessment Year 2013-14 Ruled Time-Barred

The High Court of Orissa held that a notice issued under Section 148 of the Income Tax Act, 1961 to reopen the Assessment Year 2013-14 on 31st March, 2021 was time-barred due to exceeding the six-year limit. As a result, the notice, assessment order, and demand were annulled, and the writ petition was granted.

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The High Court of Orissa ruled that a notice issued under Section 148 of the Income Tax Act, 1961 to reopen the Assessment Year 2013-14 on 31st March, 2021 was time-barred as it exceeded the six-year limit. Consequently, the notice, assessment order, and demand were quashed. The writ petition was allowed accordingly.

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