Calcutta HC Stays Section 148 IT Notice Due to Limitation and Pending Appeal

SCI India Limited Vs ITO (Calcutta High Court)

Hon’ble Calcutta High Court stays Notice under Section 148 of Income Tax Act, 1961 on the grounds of limitation and as well on the ground that an order emanating from an earlier notice under section 148 is pending before the CIT (Appeals).

Issue: The petitioner challenged a notice dated April 26, 2023, issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17 based on two grounds: the notice was issued beyond the limitation period, and an order resulting from a previous notice under

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