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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14
reassessment proceedings initiated under Section 148 as being void ab initio. 8.1) Relying on the above judgments he prays that in the instant case, the notice issued u/s 148 dated 25.07.2022 is barred by limitation and since the notice itself is void ab initio the entire proceedings are to be cancelled. Before concluding the ld AR however, has withdrawn