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<h1>Appeal Successful: Notice u/s 148 Deemed Time-Barred, All Proceedings Quashed for 2013-14 Tax Year.</h1> <h3>Manas Ranjan Pattanayak Versus Assessing Officer, National Faceless Assessment Centre, New Delhi</h3> Manas Ranjan Pattanayak Versus Assessing Officer, National Faceless Assessment Centre, New Delhi - TMI The appeal was filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 13.2.2024 for the assessment year 2013-14. The notice u/s 148 was found to be time-barred based on previous court decisions, leading to the quashing of the notice and all consequent proceedings and orders. The appeal of the assessee was allowed by the Appellate Tribunal ITAT CUTTACK.