Reassessment beyond six years is barred by Limitation & is invalid

Indramohan Vanijya Private Limited Vs ITO (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order and notice dated 27th July, 2022 under Section 148A(d) and Section 148 of the Income Tax Act, 1961 relating to assessment year 2013­2014, and, all subsequent proceedings based on the impugned notice dated 23rd June, 2021 under Section 148 of the Income Tax Act, 1961, mainly on the ground of jurisdiction of the assessing officer in issuance of the impugned notice under Section 148 of the Act being barred by limitation under Section 149(1)(b) of the Income Tax Act,...