https://www.taxtmi.com/caselaws?id=445153 The Delhi HC quashed notices issued under sections 143(2) and 142(1) as time-barred. The assessee filed an original return on 14.10.2016, which was later corrected for defects under section 139(9). The court held that the relevant date for calculating the limitation period was the original filing date, not the defect removal date. Since the financial year ended on 31.03.2017, the six-month limitation period expired on 30.09.2017. As the notices were served after this date, they were time-barred and consequently quashed. en-us Mon, 09 Oct 2023 00:00:00 +0530 Mon, 16 Feb 2026 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445153 The Delhi HC quashed notices issued under sections 143(2) and 142(1) as time-barred. The assessee filed an original return on 14.10.2016, which was later corrected for defects under section 139(9). The court held that the relevant date for calculating the limitation period was the original filing date, not the defect removal date. Since the financial year ended on 31.03.2017, the six-month limitation period expired on 30.09.2017. As the notices were served after this date, they were time-barred and consequently quashed. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445153