Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations
Bench: Sh. Ravish Sood & Dr. M. L. Meena
149(1) No notice under section 148 shall be issued for the relevant assessment year,— [(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) [or clause (c)]; 9 Brijinder Pal Singh Bhullar Vs. ITO, Ward 1(3), Bathinda ITA Nos. 671 & 672/Asr/2019 – A.Y 2008-09 (b) if four