S. 148 : Reassessment-Notice-Beyond period of limitation-Notice and consequential order was quashed-SLP of the Revenue is dismissed due to low tax effect-Issue is kept open. [S. 147, 149, Art. 136]
ITO v. K. Devasis Patro (2023) 294 Taxman 343 (SC) ITO v. Tapan Kumar Ghadei (2023) 455 ITR 356 /294 Taxman 522 (SC) Editorial: K. Devasis Patro v.ITO (2023) 153 taxmann.com 197 (Orissa) (HC) / Tapan Kumar Ghadei v. ITO (2023) 153 taxmann.com 576 (Orissa)(HC)