https://www.taxtmi.com/caselaws?id=428798 The court found the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2014-15 to be invalid due to being issued beyond the limitation period and lacking proper reasons to believe income had escaped assessment. The court set aside the rejection order and remitted the matter for reconsideration, directing the respondent to objectively address the objections raised by the petitioner in accordance with legal requirements. The writ petition was disposed of with these directions, and connected miscellaneous petitions were closed. en-us Fri, 11 Feb 2022 00:00:00 +0530 Mon, 10 Oct 2022 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428798 The court found the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2014-15 to be invalid due to being issued beyond the limitation period and lacking proper reasons to believe income had escaped assessment. The court set aside the rejection order and remitted the matter for reconsideration, directing the respondent to objectively address the objections raised by the petitioner in accordance with legal requirements. The writ petition was disposed of with these directions, and connected miscellaneous petitions were closed. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428798