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    <description>A notice under Section 148 for assessment year 2017-18 was held barred by limitation because the six-year period from the end of the assessment year expired on 31.03.2024, and the notice was issued thereafter. Applying the reassessment limitation scheme, the court held that a notice issued after expiry of the prescribed period could not be sustained and set it aside.</description>
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      <description>A notice under Section 148 for assessment year 2017-18 was held barred by limitation because the six-year period from the end of the assessment year expired on 31.03.2024, and the notice was issued thereafter. Applying the reassessment limitation scheme, the court held that a notice issued after expiry of the prescribed period could not be sustained and set it aside.</description>
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