https://www.taxtmi.com/caselaws?id=251145 The court concluded that the notice issued under Section 148 was time-barred as the pre-condition for invoking Section 149(1)(c) was not met. The impugned notice dated 13.06.2013, the order dated 19.12.2013, and all subsequent proceedings were set aside. The writ petition was allowed, and the court clarified that the decision was based on the recorded reasons and the context of the plea of limitation. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 05 Sep 2014 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251145 The court concluded that the notice issued under Section 148 was time-barred as the pre-condition for invoking Section 149(1)(c) was not met. The impugned notice dated 13.06.2013, the order dated 19.12.2013, and all subsequent proceedings were set aside. The writ petition was allowed, and the court clarified that the decision was based on the recorded reasons and the context of the plea of limitation. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251145