https://www.taxtmi.com/caselaws?id=392281 The court held that the notice issued under section 143(2) of the Income-tax Act, 1961 was invalid as it was beyond the permissible time limit. The original return filing date was considered for computing the limitation period, and the removal of defects related back to the original filing date. Consequently, the notice issued on 09.08.2018 was barred by limitation. The petition was allowed, the notice and all subsequent proceedings were quashed, and no costs were awarded. en-us Thu, 24 Oct 2019 00:00:00 +0530 Fri, 06 Mar 2026 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392281 The court held that the notice issued under section 143(2) of the Income-tax Act, 1961 was invalid as it was beyond the permissible time limit. The original return filing date was considered for computing the limitation period, and the removal of defects related back to the original filing date. Consequently, the notice issued on 09.08.2018 was barred by limitation. The petition was allowed, the notice and all subsequent proceedings were quashed, and no costs were awarded. Case-Laws Income Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392281