https://www.taxtmi.com/caselaws?id=250978 The court found that the notice issued under Section 148 of the Income Tax Act, 1961 was invalid as it was beyond the four-year period, and the first proviso to Section 147 applied. The court determined that the assessee had fully disclosed all material facts necessary for assessment, quashing the notice and order issued by the tax authorities. The writ petition was allowed, and the challenged notice and order were set aside, with no costs imposed. en-us Fri, 08 Aug 2014 00:00:00 +0530 Thu, 19 Feb 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250978 The court found that the notice issued under Section 148 of the Income Tax Act, 1961 was invalid as it was beyond the four-year period, and the first proviso to Section 147 applied. The court determined that the assessee had fully disclosed all material facts necessary for assessment, quashing the notice and order issued by the tax authorities. The writ petition was allowed, and the challenged notice and order were set aside, with no costs imposed. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250978