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    <title>1998 (12) TMI 72 - PUNJAB AND HARYANA High Court</title>
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    <description>The court allowed the writ petitions, quashing the notices issued by the Assessing Officer (AO) under section 148 for the assessment year 1977-78. The court held that the notices were time-barred under section 150(2) as the period of limitation had expired before the AO issued the notices. Consequently, the court found that the AO lacked jurisdiction to issue the notices on March 1, 1996, and ruled in favor of the petitioners, with no costs awarded.</description>
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      <title>1998 (12) TMI 72 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16288</link>
      <description>The court allowed the writ petitions, quashing the notices issued by the Assessing Officer (AO) under section 148 for the assessment year 1977-78. The court held that the notices were time-barred under section 150(2) as the period of limitation had expired before the AO issued the notices. Consequently, the court found that the AO lacked jurisdiction to issue the notices on March 1, 1996, and ruled in favor of the petitioners, with no costs awarded.</description>
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      <pubDate>Tue, 01 Dec 1998 00:00:00 +0530</pubDate>
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