https://www.taxtmi.com/caselaws?id=29117 The court found that the reassessment proceedings were barred by limitation as the notice under section 142(1) of the Act was issued after the expiry date, rendering further proceedings illegal and void. The court, citing relevant case law, concluded that the reassessment proceedings were time-barred, leading to the success of the application. Consequently, a writ of mandamus was issued to recall and withdraw the impugned notices for the assessment years in question. en-us Wed, 09 Apr 1980 00:00:00 +0530 Wed, 10 Mar 2010 18:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29117 The court found that the reassessment proceedings were barred by limitation as the notice under section 142(1) of the Act was issued after the expiry date, rendering further proceedings illegal and void. The court, citing relevant case law, concluded that the reassessment proceedings were time-barred, leading to the success of the application. Consequently, a writ of mandamus was issued to recall and withdraw the impugned notices for the assessment years in question. Case-Laws Income Tax Wed, 09 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29117