https://www.taxtmi.com/caselaws?id=11116 The Bombay HC quashed a notice issued under section 148 of the Income Tax Act dated September 23, 2002. The petitioner argued that since no failure to disclose material facts was alleged, the notice was hit by the proviso to section 147 and was beyond the four-year limitation period from the assessment year end, making it without jurisdiction. The HC accepted this submission and set aside the notice as being without jurisdiction. en-us Wed, 25 Feb 2004 00:00:00 +0530 Wed, 07 May 2025 12:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11116 The Bombay HC quashed a notice issued under section 148 of the Income Tax Act dated September 23, 2002. The petitioner argued that since no failure to disclose material facts was alleged, the notice was hit by the proviso to section 147 and was beyond the four-year limitation period from the assessment year end, making it without jurisdiction. The HC accepted this submission and set aside the notice as being without jurisdiction. Case-Laws Income Tax Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11116