https://www.taxtmi.com/caselaws?id=211242 The Tribunal dismissed the department's appeal challenging the deletion of an addition in the assessment for the year 2002-03. It held that the notice under section 148 of the Income Tax Act must be served within six years from the end of the assessment year, and failure to do so renders the reopening void. The reasons for reopening were supplied beyond the statutory time limit, making the reopening invalid. The decision emphasized the necessity of adhering to legal timelines and precedents for the validity of assessment proceedings. en-us Tue, 03 Jan 2012 00:00:00 +0530 Sat, 10 Mar 2012 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211242 The Tribunal dismissed the department's appeal challenging the deletion of an addition in the assessment for the year 2002-03. It held that the notice under section 148 of the Income Tax Act must be served within six years from the end of the assessment year, and failure to do so renders the reopening void. The reasons for reopening were supplied beyond the statutory time limit, making the reopening invalid. The decision emphasized the necessity of adhering to legal timelines and precedents for the validity of assessment proceedings. Case-Laws Income Tax Tue, 03 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211242