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    <title>2024 (12) TMI 1563 - DELHI HIGH COURT</title>
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    <description>A notice under Section 148 for assessment year 2015-16 was held barred by limitation because it was issued after the expiry of six years from the end of the relevant assessment year. The recorded facts showed that the limitation period ended on 31.03.2022, and the notice was issued thereafter. The notice was therefore invalid and could not be sustained, and it was set aside in favour of the petitioner.</description>
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      <description>A notice under Section 148 for assessment year 2015-16 was held barred by limitation because it was issued after the expiry of six years from the end of the relevant assessment year. The recorded facts showed that the limitation period ended on 31.03.2022, and the notice was issued thereafter. The notice was therefore invalid and could not be sustained, and it was set aside in favour of the petitioner.</description>
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