https://www.taxtmi.com/caselaws?id=201966 The High Court held that the notice issued under section 148 of the Income-tax Act, 1961, for the assessment year 2001-02 was time-barred as there was no failure on the petitioner's part to disclose material facts. The Court quashed the notice dated May 11, 2006, and the consequential proceedings initiated under sections 147, ruling in favor of the petitioner. en-us Mon, 03 May 2010 00:00:00 +0530 Wed, 26 Dec 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201966 The High Court held that the notice issued under section 148 of the Income-tax Act, 1961, for the assessment year 2001-02 was time-barred as there was no failure on the petitioner's part to disclose material facts. The Court quashed the notice dated May 11, 2006, and the consequential proceedings initiated under sections 147, ruling in favor of the petitioner. Case-Laws Income Tax Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201966