https://www.taxtmi.com/caselaws?id=183835 The Court upheld the decisions of the Tribunal and Commissioner of Income Tax Appeals, ruling that the notice issued under Section 148 was indeed barred by limitation. It was concluded that Section 150 of the Income Tax Act did not save the limitation for assessing the present assessee. Therefore, the appeal by the revenue was dismissed. en-us Wed, 13 Aug 2008 00:00:00 +0530 Wed, 22 Jun 2016 18:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183835 The Court upheld the decisions of the Tribunal and Commissioner of Income Tax Appeals, ruling that the notice issued under Section 148 was indeed barred by limitation. It was concluded that Section 150 of the Income Tax Act did not save the limitation for assessing the present assessee. Therefore, the appeal by the revenue was dismissed. Case-Laws Income Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183835