TMI Blog2022 (4) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act, 1961, for the assessment year 2016-17 was available to the respondents only up to 31.3.2021 whereas the impugned notice was issued on 1.4.2021, therefore, in view of the law laid down by this Court in the case of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and 2 others ( 2022 (3) TMI 784 - ALLAHABAD HIGH COURT] the impugned notice and reassessment order, both being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order dated 12.3.2022 passed by the respondent no. 2. Learned counsel for the petitioner submits that the limitation for issuing notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17 was available to the respondents only up to 31.3.2021 whereas the impugned notice was issued on 1.4.2021, therefore, in view of the law laid down by this Court in the case of D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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