https://www.taxtmi.com/caselaws?id=173814 The High Court upheld the Tribunal's decision that the notice issued to the assessee u/s 147/148 was beyond the prescribed time limit, as there was no failure to disclose material facts, resulting in the dismissal of the appeal. The Court found no perversity in the Tribunal's conclusion, leading to the dismissal of the appeal u/s 260(A) of the Income-tax Act, 1961. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 23 Sep 2015 10:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173814 The High Court upheld the Tribunal's decision that the notice issued to the assessee u/s 147/148 was beyond the prescribed time limit, as there was no failure to disclose material facts, resulting in the dismissal of the appeal. The Court found no perversity in the Tribunal's conclusion, leading to the dismissal of the appeal u/s 260(A) of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173814