ITAT Kolkata held that issuance of reassessment notice under section 148 of the Income Tax Act expiry of specified period of limitation is time barred and hence invalid and bad-in-law. Accordingly, ...
The ITAT instantly dismissed the Revenues appeal because it only challenged the merits of additions, not the CIT(A)s core finding that the reassessment notice was time-barred. When the foundation of ...
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