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2023 (3) TMI 412

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....STHAN HIGH COURT - TMI<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-8-2022<br>D. B. Civil Writ Petition No. 12358/2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE SANDE....

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....4- 2015 is without jurisdiction because it was already time barred under the unamended provision. He further submits that in identical controversy, the Calcutta High Court as well as Punjab High Court....