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2022 (10) TMI 360 - HC - Income TaxValidity of order passed u/s 148A - Order challenged on the ground that the same being without jurisdiction and contrary to the provision of Section 149(1)(a) and (b) by contending that admittedly the impugned notice has been issued after the expiry of three years from the end of relevant assessment year and it is also an admitted position which appears from the conclusion of the assessing officer himself in the impugned order that the alleged escapement of income which is below Rs.50 lakh - HELD THAT:- Considering the submission of the parties and admitted factual and legal position which appears on perusal of the impugned order dated 28th July, 2022, impugned order is bad and not sustainable in law and is liable to be quashed for the reason that the impugned notice under Section 148A(b) under the newly amended Act was issued after expiry of three years from the end of relevant assessment year and the alleged escapement of income is below Rs.50 lakh. In view of the discussion made above, this writ petition is disposed of by quashing the aforesaid impugned order dated 28th July, 2022 under Section 148A(d) of the Act.
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