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2023 (12) TMI 538 - AT - Income TaxValidity of order framed u/s 144/147 as barred by limitation - HELD THAT:- After going through the proposition of law laid down by the Hon’ble High Court in the case of Smt. Parveen Amin Bhathara (2022 (6) TMI 1283 - MADRAS HIGH COURT] the case is similar to the present case before us and it is clearly covered in favour of the assessee. Therefore, the impugned notice in the present case u/s 148 of the Act in relation to A.Y. 2009-10 is beyond permissible time limit as prescribed under the Act. Therefore, the notice in the present case is liable to be treated as illegal and without any jurisdiction. Appeal of the assessee is allowed.
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