https://www.taxtmi.com/caselaws?id=213717 The High Court quashed the re-assessment notice dated 30.3.2009 and the subsequent order dismissing objections, ruling that the notice was barred by time under the amended Section 149 of the Income Tax Act. The court emphasized that procedural laws, including the law of limitation, apply retrospectively unless they affect vested rights, thus supporting the petitioner's contention. The respondent was also directed to pay costs to the petitioner. en-us Fri, 25 May 2012 00:00:00 +0530 Sat, 02 Jun 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213717 The High Court quashed the re-assessment notice dated 30.3.2009 and the subsequent order dismissing objections, ruling that the notice was barred by time under the amended Section 149 of the Income Tax Act. The court emphasized that procedural laws, including the law of limitation, apply retrospectively unless they affect vested rights, thus supporting the petitioner's contention. The respondent was also directed to pay costs to the petitioner. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213717