https://www.taxtmi.com/caselaws?id=235159 The court held that as the petitioner was not given an opportunity of hearing before the Tribunal's order, the deeming provision in Explanation 3 to Section 153 was not triggered. Therefore, Section 150 did not apply, and the notices issued under Section 148 were time-barred. Consequently, the normal limitation period under Section 149 applied, leading to the allowance of the writ petitions. The impugned notices and subsequent assessment orders were set aside as a result of this decision. en-us Tue, 23 Apr 2013 00:00:00 +0530 Wed, 23 Oct 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235159 The court held that as the petitioner was not given an opportunity of hearing before the Tribunal's order, the deeming provision in Explanation 3 to Section 153 was not triggered. Therefore, Section 150 did not apply, and the notices issued under Section 148 were time-barred. Consequently, the normal limitation period under Section 149 applied, leading to the allowance of the writ petitions. The impugned notices and subsequent assessment orders were set aside as a result of this decision. Case-Laws Income Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235159