Skip to main content
← back
Informative

Notice u/s 148 Invalid due to Expired Limitation Period: ITAT

Update / Judgement Date

28 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT ruled that a notice under Section 148 is invalid due to an expired limitation period. This decision highlights the importance of adhering to statutory timelines. It ensures that assessments are made within a reasonable timeframe. This ruling underscores the need for clear guidelines on notice issuance. It emphasizes the importance of procedural clarity. The ITAT's order reinforces legal procedures.