High Court held that where the period of six years from the end of the relevant assessment year 2016-17 expired on 31.03.2023, notice issued thereafter on 31.03.2024 was barred by limitation. SLP of revenue dismissed. (AY. 2016-17)
ACIT v. Mohd Athar Anjum (2026) 310 Taxman 659 (SC) Editorial : Mohd Athar Anjum v.ACIT(2026) 186 taxmann.com 12 (Delhi)(HC)
S. 149: Reassessment-Time limit for notice-High Court held that where the period of six years from the end of the relevant assessment year 2016-17 expired on 31.03.2023, notice issued thereafter on 31.03.2024 was barred by limitation-SLP of revenue dismissed. [S. 148, Art. 136]
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