https://www.taxtmi.com/caselaws?id=435858 The Court held that the notices issued for reopening assessments for the years 2013-14 and 2014-15 under Section 148 of the Income Tax Act, 1961 were time-barred. The orders passed under Section 148A(d) based on these notices were also deemed invalid. The Court set aside all impugned notices and orders for being beyond the permissible time limit, ruling them illegal and without jurisdiction. Consequently, all petitions were allowed solely on the ground of limitation, without addressing other legal or factual issues. en-us Mon, 20 Mar 2023 00:00:00 +0530 Mon, 14 Aug 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435858 The Court held that the notices issued for reopening assessments for the years 2013-14 and 2014-15 under Section 148 of the Income Tax Act, 1961 were time-barred. The orders passed under Section 148A(d) based on these notices were also deemed invalid. The Court set aside all impugned notices and orders for being beyond the permissible time limit, ruling them illegal and without jurisdiction. Consequently, all petitions were allowed solely on the ground of limitation, without addressing other legal or factual issues. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435858