https://www.taxtmi.com/caselaws?id=33354 The High Court ruled that the notice issued under section 148 of the Income-tax Act, 1961, was time-barred as it was served beyond the prescribed period. Additionally, the Court clarified that a specific order treating a person as the agent of the assessee under section 163(2) of the Act is only required in case of an adverse decision that is appealable. As there was no objection raised in this case, the Court upheld the Tribunal's decision and dismissed the appeal, finding no substantial question of law. en-us Mon, 07 Jan 2008 00:00:00 +0530 Tue, 12 Jul 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33354 The High Court ruled that the notice issued under section 148 of the Income-tax Act, 1961, was time-barred as it was served beyond the prescribed period. Additionally, the Court clarified that a specific order treating a person as the agent of the assessee under section 163(2) of the Act is only required in case of an adverse decision that is appealable. As there was no objection raised in this case, the Court upheld the Tribunal's decision and dismissed the appeal, finding no substantial question of law. Case-Laws Income Tax Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33354