Finally, Reopening proceeding beyond 6 years quashed by Calcutta High Court being barred by limitation
Calcutta HC passed a final order and quashed an order under Section 148A(d) for A.Y. 2014-15 as time barred being passed beyond six years. It has held that the reopening beyond 6 years – barred by limitation!
The court observed as under:
Mr. Roychowdhury, learned Counsel appearing for the respondent is not in a position to contradict the aforesaid factual and legal position.
Accordingly, this writ petition being WPO No. 2450 of 2022 is disposed of by quashing the aforesaid impugned order dated 29th July, 2022.
Conclusion:
The order under Section 148A(d) for A.Y. 2014-15 was quashed as it washeld to be time barred being passed beyond six years.
