https://www.taxtmi.com/caselaws?id=67544 The Appellate Tribunal ITAT Jaipur ruled on the jurisdiction of the Assessing Officer to issue a notice under section 148 of the Income-tax Act within the prescribed period. The case revolved around the interpretation of "issued" in the context of the notice and the requirement of timely service. The Tribunal held that the notice served on the assessee exceeded the permissible time limit, rendering the reassessment void ab initio. The decision emphasized the importance of timely initiation of the notice within the limitation period, ultimately dismissing the department's appeal. en-us Thu, 18 Sep 1997 00:00:00 +0530 Fri, 11 Mar 2011 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67544 The Appellate Tribunal ITAT Jaipur ruled on the jurisdiction of the Assessing Officer to issue a notice under section 148 of the Income-tax Act within the prescribed period. The case revolved around the interpretation of "issued" in the context of the notice and the requirement of timely service. The Tribunal held that the notice served on the assessee exceeded the permissible time limit, rendering the reassessment void ab initio. The decision emphasized the importance of timely initiation of the notice within the limitation period, ultimately dismissing the department's appeal. Case-Laws Income Tax Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67544