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<h1>Tax Notices Quashed: Lack of Jurisdiction and Time-Barred Issues Lead to Favorable Writ Petition Outcome.</h1> <h3>S.K. INDUSTRIES Versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR.</h3> S.K. INDUSTRIES Versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. - TMI The High Court quashed two notices issued under Section 143(2) of the Income-tax Act, 1961 for the assessment year 2012-13. The first notice was rejected due to lack of jurisdiction, while the second notice was barred by time. The writ petition was allowed.