https://www.taxtmi.com/caselaws?id=469094 A challenge to notice under section 153C was not entertained where earlier section 148 proceedings had been quashed with liberty to proceed in accordance with law. The Court held that, in that background, the assessee could not object to the subsequent section 153C proceedings on limitation grounds, and the rejection of objections was ; no interference with the notice was warranted. The assessee was left free to raise all available defences before the authorities, who were directed to pass a speaking order. en-us Tue, 16 Sep 2025 00:00:00 +0530 Tue, 02 Jun 2026 13:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469094 A challenge to notice under section 153C was not entertained where earlier section 148 proceedings had been quashed with liberty to proceed in accordance with law. The Court held that, in that background, the assessee could not object to the subsequent section 153C proceedings on limitation grounds, and the rejection of objections was ; no interference with the notice was warranted. The assessee was left free to raise all available defences before the authorities, who were directed to pass a speaking order. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469094