https://www.taxtmi.com/caselaws?id=374319 The court ruled in favor of the petitioner, holding that the notice issued under Section 143(2) of the Income Tax Act was time-barred. The critical date for determining the issuance of the notice was considered to be the original filing date of the return, not the date of rectification of defects. Citing previous case law and a decision by the Punjab and Haryana High Court, the court concluded that rectifying defects within the allowed time frame related back to the original filing date. As a result, the court set aside the notice dated 15th November 2018, deeming it invalid. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 22 Jun 2020 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374319 The court ruled in favor of the petitioner, holding that the notice issued under Section 143(2) of the Income Tax Act was time-barred. The critical date for determining the issuance of the notice was considered to be the original filing date of the return, not the date of rectification of defects. Citing previous case law and a decision by the Punjab and Haryana High Court, the court concluded that rectifying defects within the allowed time frame related back to the original filing date. As a result, the court set aside the notice dated 15th November 2018, deeming it invalid. Case-Laws Income Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374319