HC quashed section 148 notice for AY 2013-14 issued after six years

Nutan Bhusan Jena Vs PCIT (Orissa High Court)

In the present case, the notice under Section 148 of the Act pertaining to the Assessment Year (AY) 2013-14 was issued on 30^th March 2021, i.e., prior to 1^st April 2021. Also, it was beyond the period of six years after the expiry of the AY in question. Consequently, both in light of the Judgment of the Supreme Court in Please become a Premium member. If you are already a Premium member, login here to access the full content.