HASMUKHBHAI BABULAL PATEL vs ITO - WARD 3(3)(1)
Whether a notice under Section 148 of the Income Tax Act issued on 31.03.2022 for Assessment Year 2015-16, after 01.04.2021, is barred by limitation and without jurisdiction --- Held: Yes, the notice is time-barred and without jurisdiction; consequently, the assessment order passed under Section 147 read with Section 144B is quashed.
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