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2022 (5) TMI 414 - HC - Income TaxReopening of assessment u/s 147 - notice issued time barred - HELD THAT:- Prima facie, it appears that the notice dated 31.03.2021 under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 was issued to the petitioner on 01.04.2021 and thus, it was time barred as evident from Annexure-2 to the writ petition. Learned standing counsel prays for and is granted a week's time to obtain instructions or to file a counter affidavit within three days. Put up as a fresh case before the appropriate bench on 28.03.2022.
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