https://www.taxtmi.com/caselaws?id=160121 The Delhi HC held that a notice under section 142(1) of the Income-tax Act, served on the assessee beyond one year from the relevant previous year, was not time-barred due to a retrospective proviso. The case was remanded to the Income-tax Appellate Tribunal for a hearing on merits, with the parties directed to appear for further directions on 6-8-2007. en-us Thu, 05 Jul 2007 00:00:00 +0530 Tue, 10 Dec 2013 12:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160121 The Delhi HC held that a notice under section 142(1) of the Income-tax Act, served on the assessee beyond one year from the relevant previous year, was not time-barred due to a retrospective proviso. The case was remanded to the Income-tax Appellate Tribunal for a hearing on merits, with the parties directed to appear for further directions on 6-8-2007. Case-Laws Income Tax Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160121