https://www.taxtmi.com/caselaws?id=342063 The court upheld the validity of the assessment orders for the assessment year 2008-09, ruling that the notices under Section 148 were issued within the period of limitation as required by the Income Tax Act. It emphasized the distinction between the "issue of notice" and "service of notice," stating that once the notice is issued within the limitation period, the Income Tax officer has jurisdiction to proceed with the assessment. The court also clarified that writ petitions can be entertained when questions of law, such as limitation, are evident, allowing the petitioners to prefer appeals while excluding the pendency period of the writ petitions from the timeline. en-us Wed, 05 Apr 2017 00:00:00 +0530 Tue, 25 Apr 2017 08:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342063 The court upheld the validity of the assessment orders for the assessment year 2008-09, ruling that the notices under Section 148 were issued within the period of limitation as required by the Income Tax Act. It emphasized the distinction between the "issue of notice" and "service of notice," stating that once the notice is issued within the limitation period, the Income Tax officer has jurisdiction to proceed with the assessment. The court also clarified that writ petitions can be entertained when questions of law, such as limitation, are evident, allowing the petitioners to prefer appeals while excluding the pendency period of the writ petitions from the timeline. Case-Laws Income Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342063