https://www.taxtmi.com/caselaws?id=432674 The court acknowledged the limitation issue raised in the challenge to the notice under Section 148 of the Income Tax Act for Assessment Year 2014-15. A Notice returnable on 03.01.2023 was issued, allowing the assessment process to continue with the petitioner's cooperation. However, the final assessment order was directed not to be passed before the returnable date for procedural regularity. Both parties were given the opportunity to file affidavits, ensuring a fair presentation of arguments and evidence. Additionally, the court permitted service of notice through e-mode for efficient communication and compliance with procedural requirements. en-us Mon, 19 Dec 2022 00:00:00 +0530 Wed, 11 Jan 2023 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432674 The court acknowledged the limitation issue raised in the challenge to the notice under Section 148 of the Income Tax Act for Assessment Year 2014-15. A Notice returnable on 03.01.2023 was issued, allowing the assessment process to continue with the petitioner's cooperation. However, the final assessment order was directed not to be passed before the returnable date for procedural regularity. Both parties were given the opportunity to file affidavits, ensuring a fair presentation of arguments and evidence. Additionally, the court permitted service of notice through e-mode for efficient communication and compliance with procedural requirements. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432674