Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC

Gurpreet Singh Vs DCIT (Bombay High Court)

Bombay High Court held that notice issued under section 148 of the Income Tax Act beyond the time period specified under section 149(1) of the Income Tax Act is non-complaint and invalid. Accordingly, order passed thereon is liable to be quashed.

Facts- The principal issue involved in this Writ Petition is the legality of the re-opening of proceedings initiated against the Petitioner, which are to be construed as proceedings initiated under the substituted Sections 147 to 151 of the Income Tax Act, 1961.

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