https://www.taxtmi.com/caselaws?id=13740 The High Court directed the Assessing Officer to conduct an inquiry to determine the date the notice was signed, issued, and served upon the assessee, emphasizing that the inquiry should be conducted by the Assessing Officer and not the court. Additionally, the court instructed the Assessing Officer to examine whether the notice was barred by limitation under section 149 of the Income-tax Act, 1961, and to consider legal precedents in making this determination. The Assessing Officer was given one month to conduct a preliminary inquiry and decide on the issue of limitation for reassessment if necessary. en-us Mon, 27 Mar 2006 00:00:00 +0530 Thu, 02 Jul 2009 10:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13740 The High Court directed the Assessing Officer to conduct an inquiry to determine the date the notice was signed, issued, and served upon the assessee, emphasizing that the inquiry should be conducted by the Assessing Officer and not the court. Additionally, the court instructed the Assessing Officer to examine whether the notice was barred by limitation under section 149 of the Income-tax Act, 1961, and to consider legal precedents in making this determination. The Assessing Officer was given one month to conduct a preliminary inquiry and decide on the issue of limitation for reassessment if necessary. Case-Laws Income Tax Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13740