https://www.taxtmi.com/caselaws?id=431429 The High Court allowed the writ petition, setting aside the show cause notice issued under Section 148A(b) of the Income Tax Act, the order passed under Section 148A(d), and the notice issued under Section 148 for the Assessment Year 2017-18. The court found discrepancies and mistakes in the notices and orders, emphasizing the need for accurate and specific allegations for the assessee to respond adequately. The court concluded that the proceedings were time-barred under Section 149(1)(b) of the Act due to the alleged escaped income being below the threshold amount. en-us Fri, 25 Nov 2022 00:00:00 +0530 Tue, 13 Dec 2022 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431429 The High Court allowed the writ petition, setting aside the show cause notice issued under Section 148A(b) of the Income Tax Act, the order passed under Section 148A(d), and the notice issued under Section 148 for the Assessment Year 2017-18. The court found discrepancies and mistakes in the notices and orders, emphasizing the need for accurate and specific allegations for the assessee to respond adequately. The court concluded that the proceedings were time-barred under Section 149(1)(b) of the Act due to the alleged escaped income being below the threshold amount. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431429