2023 (1) TMI 67

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..... issued on 31st March, 2021 which is beyond the period of six years of the close of the Assessment Year and therefore, it is clearly time-barred. On the above short ground, the impugned notice dated 31st March, 2021 as well as all consequential proceedings thereto including the Assessment order dated 30th March, 2022 and the consequential demand are hereby quashed. Writ petition is allowed. - .....

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