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2017 (9) TMI 124 - SCH - Income TaxReassessment u/s 147 - Notice for income escapement u/s 148 beyond 4 years – Barred by limitation - reasons to believe - Held that:- SLP dismissed. HC order confirmed. [2013 (7) TMI 317 - DELHI HIGH COURT] notices under Section 148 have all been issued beyond the said period of six years. Therefore, we are of the view that the said notices are time barred-notices under Section 148 of the said Act are set aside and so, too, are all the proceedings pursuant thereto, including the assessment orders that have been passed – Decided in the favour of the assessee.
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