2022 (5) TMI 419

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..... on the same date at 05:30:11 AM. Limitation available to the respondents to issue notice under Section 148 of the Act, 1961 for the assessment year 2013-14 was available only till 31.3.2021.In view of the aforesaid, we direct the respondents to file a counter affidavit within two days annexing therewith all the relevant papers showing issue of notice as well as copy of the order-sheet either p .....

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..... oner and Sri Manu Ghildiyal, learned counsel for the respondent Nos.2 and 3. Prima facie, it appears that the notice dated 31.03.2021 under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 was issued to the petitioner on 01.04.2021 and thus, it was time barred as evident from Annexure-2 to the writ petition. Learned standing counsel prays for and is granted a week& .....

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..... ate at 05:30:11 AM. 6. Limitation available to the respondents to issue notice under Section 148 of the Act, 1961 for the assessment year 2013-14 was available only till 31.3.2021. 7. In view of the aforesaid, we direct the respondents to file a counter affidavit within two days annexing therewith all the relevant papers showing issue of notice as well as copy of the order-sheet either physi .....

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