Finally, Reopening proceeding beyond 6 years quashed by Calcutta High Court being barred by limitation

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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.

 

Finally, Reopening proceeding beyond 6 years quashed by Calcutta High Court being barred by limitation

1 Comment

  1. August 30, 2022
    Sanjeevkumar Kabra

    Similar writ filed before Bombay High Court Aurangabad Bench is pending. The notices issued after 01/04/2021 are barred by limitation u/s 149

    Reply

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