Barred Notice Under Section 148A Limits Subsequent Proceedings

Bijendra Singh Son of Shri Nandram Vs ITO (Rajasthan High Court) Introduction: The Rajasthan High Court recently made a significant ruling in the case of Bijendra Singh vs ITO, where it quashed an income tax notice issued under Section 148A of the Income Tax Act, 1961. The court’s decision was based on the grounds that the notice was barred by limitation. Let’s delve into the details of the case and the court’s findings. Detailed Analysis: The petitioner, Bijendra Singh, challenged the order dated 31.03.2022, passed under Section 148A(d) of the Income Tax Act, 1961, along wit...