https://www.taxtmi.com/caselaws?id=75403 The court held that the notice issued under section 148 of the Income-tax Act for the assessment year 1992-93 was invalid as it was issued beyond the four-year period from the relevant assessment year. The Revenue failed to establish any omission or failure by the petitioner to disclose material facts relevant for assessment. Consequently, the court quashed the notice, ruling it to be without jurisdiction. The petition was allowed, and no costs were awarded. en-us Wed, 02 Jul 2008 00:00:00 +0530 Tue, 13 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75403 The court held that the notice issued under section 148 of the Income-tax Act for the assessment year 1992-93 was invalid as it was issued beyond the four-year period from the relevant assessment year. The Revenue failed to establish any omission or failure by the petitioner to disclose material facts relevant for assessment. Consequently, the court quashed the notice, ruling it to be without jurisdiction. The petition was allowed, and no costs were awarded. Case-Laws Income Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75403