https://www.taxtmi.com/caselaws?id=450328 HC held the notice issued under s.148 on 31 July 2022 was barred by limitation. Applying the law as of the notice date, the first proviso to s.149 prevented issuance after 1 April 2021 for the relevant AY, so the fifth proviso could not save the notice; only the period 24 May-8 June 2022 could be excluded under the fifth proviso. The sixth proviso was inapplicable. The impugned notice was quashed and decision pronounced in favour of the assessee. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 17 Nov 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450328 HC held the notice issued under s.148 on 31 July 2022 was barred by limitation. Applying the law as of the notice date, the first proviso to s.149 prevented issuance after 1 April 2021 for the relevant AY, so the fifth proviso could not save the notice; only the period 24 May-8 June 2022 could be excluded under the fifth proviso. The sixth proviso was inapplicable. The impugned notice was quashed and decision pronounced in favour of the assessee. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450328