Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
HC held that despite considering three block periods of limitation exclusion as per SC precedents, the re-assessment notice dated 23 July 2022 exceeded statutory limitation. The court specifically noted that even after adding 14 days for assessee's response to Section 148A(b) notice, the reassessment remained time-barred. Consequently, the writ petition was allowed, and the Section 148 notice was quashed, effectively invalidating the reassessment proceedings due to procedural time limitations.