https://www.taxtmi.com/caselaws?id=172960 The court concluded that the notice issued under section 148 was barred by limitation as it exceeded the four-year period, and there was no failure on the part of the assessee to disclose all material facts. Consequently, the court quashed the notice dated 28-3-2003 issued under section 148 for the assessment year 1996-97. en-us Tue, 14 Sep 2010 00:00:00 +0530 Mon, 21 Aug 2023 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172960 The court concluded that the notice issued under section 148 was barred by limitation as it exceeded the four-year period, and there was no failure on the part of the assessee to disclose all material facts. Consequently, the court quashed the notice dated 28-3-2003 issued under section 148 for the assessment year 1996-97. Case-Laws Income Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172960