https://www.taxtmi.com/caselaws?id=312079 The HC dismissed the review application in Writ Tax No.676 of 2022, finding no substantial error in the previous judgment. The Department's argument that the Assessing Officer's notice under Section 148 of the Income Tax Act warranted reconsideration was rejected. The Court noted the notice was sent after the limitation period had expired. The decision emphasizes procedural compliance and statutory time limits in tax matters, underscoring the importance of due process and legal standards in tax assessments. en-us Fri, 18 Nov 2022 00:00:00 +0530 Tue, 30 Jan 2024 18:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312079 The HC dismissed the review application in Writ Tax No.676 of 2022, finding no substantial error in the previous judgment. The Department's argument that the Assessing Officer's notice under Section 148 of the Income Tax Act warranted reconsideration was rejected. The Court noted the notice was sent after the limitation period had expired. The decision emphasizes procedural compliance and statutory time limits in tax matters, underscoring the importance of due process and legal standards in tax assessments. Case-Laws Income Tax Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312079