https://www.taxtmi.com/caselaws?id=15721 The court found that the initiation of action under section 147 in each case was time-barred. The court concluded that the notices issued after the expiry of four years from the relevant assessment years were beyond the prescribed period, and the Assessing Officer lacked jurisdiction to issue notices under section 147 after the specified dates. Therefore, the petitions succeeded, the notices under section 148 read with section 147 were quashed, and the rule was made absolute with no order as to costs. en-us Tue, 24 Nov 1998 00:00:00 +0530 Thu, 27 Aug 2009 13:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15721 The court found that the initiation of action under section 147 in each case was time-barred. The court concluded that the notices issued after the expiry of four years from the relevant assessment years were beyond the prescribed period, and the Assessing Officer lacked jurisdiction to issue notices under section 147 after the specified dates. Therefore, the petitions succeeded, the notices under section 148 read with section 147 were quashed, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15721