https://www.taxtmi.com/caselaws?id=422367 The court found the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-14 to be time-barred, rendering it invalid and without jurisdiction. Consequently, the court quashed the notice, order, and reassessment order based on the invalid notice. Additionally, the court criticized the respondent's conduct for being contemptuous and against judicial discipline, emphasizing the importance of following higher appellate authorities' orders. The court directed the respondents to reflect email triggering timestamps in the online portal, maintain judicial discipline, and adhere to settled principles of propriety and discipline. en-us Mon, 25 Apr 2022 00:00:00 +0530 Mon, 02 Jan 2023 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422367 The court found the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-14 to be time-barred, rendering it invalid and without jurisdiction. Consequently, the court quashed the notice, order, and reassessment order based on the invalid notice. Additionally, the court criticized the respondent's conduct for being contemptuous and against judicial discipline, emphasizing the importance of following higher appellate authorities' orders. The court directed the respondents to reflect email triggering timestamps in the online portal, maintain judicial discipline, and adhere to settled principles of propriety and discipline. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422367