https://www.taxtmi.com/caselaws?id=446854 The ITAT Kolkata held that a notice issued under section 148 of the Income Tax Act for assessment year 2009-10 was barred by limitation and therefore illegal and without jurisdiction. Following the precedent set by the Madras HC in Smt. Parveen Amin Bhathara case, the tribunal found the notice was issued beyond the permissible time limit prescribed under the Act. The assessee's appeal was allowed, and the impugned notice was deemed invalid. en-us Thu, 05 Oct 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446854 The ITAT Kolkata held that a notice issued under section 148 of the Income Tax Act for assessment year 2009-10 was barred by limitation and therefore illegal and without jurisdiction. Following the precedent set by the Madras HC in Smt. Parveen Amin Bhathara case, the tribunal found the notice was issued beyond the permissible time limit prescribed under the Act. The assessee's appeal was allowed, and the impugned notice was deemed invalid. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446854