https://www.taxtmi.com/caselaws?id=392656 The High Court upheld the validity of the notice issued under Section 148 for the assessment year 2014-15, rejecting the argument that the assessment proceedings were invalid. The court emphasized the responsibility of the respondents to prevent the notice from becoming time-barred due to a pending appeal. The court distinguished this case from previous ones involving time limitations, clarifying that the notice aimed at a new assessment, not reopening an old one. While allowing the assessment proceedings to continue, the court directed that the assessment order should not be enforced until the matter is resolved, with both parties given the opportunity to submit further documents. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 24 Feb 2020 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392656 The High Court upheld the validity of the notice issued under Section 148 for the assessment year 2014-15, rejecting the argument that the assessment proceedings were invalid. The court emphasized the responsibility of the respondents to prevent the notice from becoming time-barred due to a pending appeal. The court distinguished this case from previous ones involving time limitations, clarifying that the notice aimed at a new assessment, not reopening an old one. While allowing the assessment proceedings to continue, the court directed that the assessment order should not be enforced until the matter is resolved, with both parties given the opportunity to submit further documents. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392656