https://www.taxtmi.com/caselaws?id=311344 The HC of Calcutta addressed a jurisdictional challenge regarding a re-assessment notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner argued the notice was time-barred under Section 149. The Court found the issue required further examination, directing respondents to file an affidavit-in-opposition, with a subsequent response from the petitioner. The case was set for a final hearing in April 2023. An interim order was granted, halting any proceedings based on the contested notice until the writ petition's resolution. en-us Fri, 13 Jan 2023 00:00:00 +0530 Thu, 21 Dec 2023 06:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311344 The HC of Calcutta addressed a jurisdictional challenge regarding a re-assessment notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner argued the notice was time-barred under Section 149. The Court found the issue required further examination, directing respondents to file an affidavit-in-opposition, with a subsequent response from the petitioner. The case was set for a final hearing in April 2023. An interim order was granted, halting any proceedings based on the contested notice until the writ petition's resolution. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311344