Case Law Details
Case Name : M/s Ardent Steel Limited, Vs ACIT (Chhattisgarh High Court)
Related Assessment Year :
Courts :
All High Courts Chhattisgarh High Court
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M/s Ardent Steel Limited, Vs ACIT (Chhattisgarh High Court)
A focused glance of the Section 149 provision would show that the maximum time limit for issuance of notice under Section 148 of the IT Act is six years from the end of relevant assessment year. In the present case, the relevant assessment year is 2009-10 and the impugned notice is said to have been issued on 15-3-2016 on the incorrect address of the petitioner / assessee which has already been changed on the date of issuance of notice by updating the PAN data base. The term
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