https://www.taxtmi.com/caselaws?id=305448 The court accepted the notice on behalf of respondents No. 2 and 3, waiving service, and ordered proceedings to be kept in abeyance until further orders, with a notice of motion returnable for 13.12.2022. The judgment underscores legal complexities surrounding assessment proceedings, with the petitioner's arguments focusing on jurisdiction and the time-barred nature of the department's actions. The challenge to the notice dated 13.04.2021 for the assessment year 2013-2014, treatment under Section 148-A, and reliance on CBDT instructions dated 11.05.2022 were key points of contention. en-us Tue, 23 Aug 2022 00:00:00 +0530 Sun, 04 Dec 2022 18:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305448 The court accepted the notice on behalf of respondents No. 2 and 3, waiving service, and ordered proceedings to be kept in abeyance until further orders, with a notice of motion returnable for 13.12.2022. The judgment underscores legal complexities surrounding assessment proceedings, with the petitioner's arguments focusing on jurisdiction and the time-barred nature of the department's actions. The challenge to the notice dated 13.04.2021 for the assessment year 2013-2014, treatment under Section 148-A, and reliance on CBDT instructions dated 11.05.2022 were key points of contention. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305448