Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 Notice Time-Barred After 3 Years Under TOLA | Assessment Year 2015-16 : Income Tax Appellate Tribunal
ITAT Delhi quashes Section 148 notice for A.Y. 2015-16 issued on 05.04.2022, holding it time-barred under TOLA's three-year limitation, reinforcing statutory compliance over procedural defaults.