https://www.taxtmi.com/caselaws?id=422269 The court held that the notices issued under Section 148 of the Income-Tax Act were beyond the limitation period prescribed under Section 149 and did not meet the exceptions under Section 150. The Tribunal's observations did not constitute a finding or direction necessary for reopening under Section 150. As there was no failure to disclose material facts, the court quashed the notices and the order on objections, allowing and disposing of all writ petitions accordingly. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422269 The court held that the notices issued under Section 148 of the Income-Tax Act were beyond the limitation period prescribed under Section 149 and did not meet the exceptions under Section 150. The Tribunal's observations did not constitute a finding or direction necessary for reopening under Section 150. As there was no failure to disclose material facts, the court quashed the notices and the order on objections, allowing and disposing of all writ petitions accordingly. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422269