https://www.taxtmi.com/caselaws?id=459147 The High Court of Calcutta dismissed the revenue's appeal, concluding that the notice issued under Section 148 of the Income Tax Act was barred by limitation. Despite condoning a 426-day delay in filing the appeal due to a legal question, the Court found that the revenue failed to comply with Supreme Court directions requiring timely communication of information to assessees. The Court noted that delays attributed to the ITBA e-mail system were intentional, and the revenue's reliance on a Delhi High Court decision was misplaced as it favored the assessee. Consequently, the appeal lacked merit and was dismissed. en-us Tue, 26 Sep 2023 00:00:00 +0530 Mon, 02 Dec 2024 19:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459147 The High Court of Calcutta dismissed the revenue's appeal, concluding that the notice issued under Section 148 of the Income Tax Act was barred by limitation. Despite condoning a 426-day delay in filing the appeal due to a legal question, the Court found that the revenue failed to comply with Supreme Court directions requiring timely communication of information to assessees. The Court noted that delays attributed to the ITBA e-mail system were intentional, and the revenue's reliance on a Delhi High Court decision was misplaced as it favored the assessee. Consequently, the appeal lacked merit and was dismissed. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459147