https://www.taxtmi.com/caselaws?id=781093 ITAT held that notices under s.148 for AY 2012-13 and AY 2013-14 were barred by limitation under s.149(1)(b) as they related to periods beyond ten assessment years. Relying on recent SC and HC precedents, the Tribunal quashed the s.148 notices and the assessment orders issued thereon. No separate adjudication was made on other jurisdictional grounds. The assessee's appeal was allowed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781093 ITAT held that notices under s.148 for AY 2012-13 and AY 2013-14 were barred by limitation under s.149(1)(b) as they related to periods beyond ten assessment years. Relying on recent SC and HC precedents, the Tribunal quashed the s.148 notices and the assessment orders issued thereon. No separate adjudication was made on other jurisdictional grounds. The assessee's appeal was allowed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781093