https://www.taxtmi.com/caselaws?id=428993 The High Court quashed the show cause notice dated 2nd June, 2022, and related orders for Assessment Year 2017-18, finding that issuing a new notice under Section 148A(b) after serving the initial notice under Section 148 was impermissible. The Court clarified that directions from a previous Supreme Court case did not apply here as the notices were issued outside the relevant period. The Respondent was given liberty to proceed lawfully, while the petitioner could seek remedies if necessary, emphasizing adherence to legal procedures and timelines in tax assessments. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428993 The High Court quashed the show cause notice dated 2nd June, 2022, and related orders for Assessment Year 2017-18, finding that issuing a new notice under Section 148A(b) after serving the initial notice under Section 148 was impermissible. The Court clarified that directions from a previous Supreme Court case did not apply here as the notices were issued outside the relevant period. The Respondent was given liberty to proceed lawfully, while the petitioner could seek remedies if necessary, emphasizing adherence to legal procedures and timelines in tax assessments. Case-Laws Income Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428993