Notice u/s 148 of Income Tax Act Issued Beyond Limitation Period: Delhi HC Sets Aside Proceedings [Read Order]
After excluding the time for material provision and response, the court found that the order was passed beyond the allowed time frame and, therefore, invalid.
In a recent ruling the High Court of Delhi,set aside the reassessment proceedings for Assessment Year (AY) 2014-15, holding that the notice issued under Section 148 of the Income Tax Act,1961 on 23.06.2021 was beyond the prescribed limitation period. Saroj Mehndi,petitioner-assessee,challenged the reassessment proceedings for AY 2014–15, stating that the notice issued on 23.06.2021 under…
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