https://www.taxtmi.com/caselaws?id=432979 The Calcutta High Court held that issuing a second notice under Section 148 of the Income Tax Act for the same assessment year without disposing of the return filed in response to the first notice violated statutory provisions. The Court ruled that the assessing officer should have completed the assessment within the prescribed time limit and that issuing a second notice after the expiry of one year was impermissible. Consequently, the Court quashed the second notices and disposed of the writ petition accordingly. en-us Wed, 11 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432979 The Calcutta High Court held that issuing a second notice under Section 148 of the Income Tax Act for the same assessment year without disposing of the return filed in response to the first notice violated statutory provisions. The Court ruled that the assessing officer should have completed the assessment within the prescribed time limit and that issuing a second notice after the expiry of one year was impermissible. Consequently, the Court quashed the second notices and disposed of the writ petition accordingly. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432979