https://www.taxtmi.com/caselaws?id=447913 The HC dismissed the writ petition challenging the show cause notice issued by the respondent under Section 148 of the Income Tax Act for the Assessment Year 2013-14. The petitioner argued the notice was time-barred under Section 153, but the Court found the notice was issued within the permissible period, considering the exclusion due to a stay order. The Court ruled the notice was not barred by limitation and dismissed the petition and stay application, allowing the petitioner to defend their case in the ongoing assessment proceedings. en-us Fri, 13 Oct 2023 00:00:00 +0530 Sun, 07 Jan 2024 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447913 The HC dismissed the writ petition challenging the show cause notice issued by the respondent under Section 148 of the Income Tax Act for the Assessment Year 2013-14. The petitioner argued the notice was time-barred under Section 153, but the Court found the notice was issued within the permissible period, considering the exclusion due to a stay order. The Court ruled the notice was not barred by limitation and dismissed the petition and stay application, allowing the petitioner to defend their case in the ongoing assessment proceedings. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447913