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<h1>High Court Cancels Tax Notice Issued Late for 2017-18, Citing Supreme Court's Interpretation of Limitation Period.</h1> <h3>SHEETAL INTERNATIONAL PRIVATE LIMITED Versus CHIEF COMMISSIONER OF INCOME TAX, CENTRAL 02, DELHI & ANR</h3> SHEETAL INTERNATIONAL PRIVATE LIMITED Versus CHIEF COMMISSIONER OF INCOME TAX, CENTRAL 02, DELHI & ANR - TMI The High Court allowed the petition, setting aside the impugned order and notice issued under Section 148 for the assessment year 2017-18 due to being beyond the period of limitation as per the first proviso to Section 149(1) of the Income Tax Act, 1961. The decision was influenced by the Supreme Court's interpretation of the proviso in a recent case.