https://www.taxtmi.com/caselaws?id=368016 The ITAT ruled in favor of the assessee, quashing the notice u/s 148 as it was issued beyond the two-year limitation period under section 149(3) before the Finance Act 2012 amendment. Emphasizing adherence to statutory time limits and legal principles, the ITAT annulled the assessment, highlighting the importance of procedural compliance and statutory interpretation in tax matters. en-us Wed, 26 Sep 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368016 The ITAT ruled in favor of the assessee, quashing the notice u/s 148 as it was issued beyond the two-year limitation period under section 149(3) before the Finance Act 2012 amendment. Emphasizing adherence to statutory time limits and legal principles, the ITAT annulled the assessment, highlighting the importance of procedural compliance and statutory interpretation in tax matters. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368016