https://www.taxtmi.com/caselaws?id=69910 The Tribunal upheld the decision of the CIT(A) that the notice issued under section 148 was invalid due to exceeding the statutory time limit of six years. It was clarified that the High Court's order did not amount to a direction for reopening the assessment but merely enabled the Assessing Officer to issue a fresh notice if permissible by law. The revenue's appeals were dismissed. en-us Fri, 27 Apr 2007 00:00:00 +0530 Fri, 23 Mar 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69910 The Tribunal upheld the decision of the CIT(A) that the notice issued under section 148 was invalid due to exceeding the statutory time limit of six years. It was clarified that the High Court's order did not amount to a direction for reopening the assessment but merely enabled the Assessing Officer to issue a fresh notice if permissible by law. The revenue's appeals were dismissed. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69910