https://www.taxtmi.com/caselaws?id=436975 The court held that the notices issued under Section 148 of the Income Tax Act for the assessment years 2013-14 and 2014-15, as well as the orders passed under Section 148A(d), were beyond the permissible time limit and therefore illegal and without jurisdiction. The petitions challenging the notices were allowed, and the rule was made absolute in each petition. All other factual questions regarding the reasons for reopening the assessment were left open. en-us Mon, 13 Mar 2023 00:00:00 +0530 Mon, 24 Apr 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436975 The court held that the notices issued under Section 148 of the Income Tax Act for the assessment years 2013-14 and 2014-15, as well as the orders passed under Section 148A(d), were beyond the permissible time limit and therefore illegal and without jurisdiction. The petitions challenging the notices were allowed, and the rule was made absolute in each petition. All other factual questions regarding the reasons for reopening the assessment were left open. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436975