2024 (1) TMI 1503

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....k Mitra. ORDER PER 1. Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned notice dated 31st March, 2021, under Section 148 of the Income Tax Act, 1961, relating to assessment year 2014-15 and the impugned order dated 29th March, 2022, on the ground that the impugned proceeding itself is barred by limitation since the impugned....