https://www.taxtmi.com/caselaws?id=274777 The notice issued under Section 148 read with Section 150(1) of the Income Tax Act for the assessment year 2001-02 was held not to be based on any finding or direction by the ITAT. Additionally, it was determined that the notice was barred by limitation as it was initiated after the expiry of the limitation period. The case was to be referred to the Regular Bench for a final decision in line with the majority opinion. en-us Fri, 11 Mar 2016 00:00:00 +0530 Mon, 03 Sep 2018 12:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274777 The notice issued under Section 148 read with Section 150(1) of the Income Tax Act for the assessment year 2001-02 was held not to be based on any finding or direction by the ITAT. Additionally, it was determined that the notice was barred by limitation as it was initiated after the expiry of the limitation period. The case was to be referred to the Regular Bench for a final decision in line with the majority opinion. Case-Laws Income Tax Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274777