2023 (7) TMI 1586

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....- -<br>Income Tax<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY In Civil Writ Jurisdiction Case No. 3207 of 2022 For the Petitioner : Mr. Parth Gaurav, Advocate For Income Tax : Mrs. Archana Sinha, Sr. SC For U.O.I. : Mr. Kumar Priya Ranjan, CGC, Mr. Vibhuti Kumar, Advocate In Civil Writ Jurisdiction Case No. 3097 of 2022 For the Petitioner : Mr. Parth Gaurav, Advo....

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....ed in the form of escaped assessment amounts to or is likely to amount to Rs. 1,00,000/-(One lakh) or more. In the present case, admittedly the notice issued is under Section 149 (1) (b) and the limitation is six years from the end of the relevant Assessment Year. The petitioners' contention is that the notice was issued only on 01.04.2021, which is the date as specified in Annexure-4 to both the ....