SH. MANISH BHATIA vs ACIT, CENTRAL CIRCLE, ALWAR, ALWAR
Whether the notice issued under Section 148 of the Income Tax Act, 1961 is barred by limitation when the income escaping assessment is less than Rs. 50 lakhs and the notice was issued beyond three years from the end of the relevant assessment year --- Held Yes, the notice was barred by limitation and the assessment order was quashed.
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