Sec. 80-IB, 147 & 148 of the Income-tax Act, 1961 - Deduction - The petitioner challenged the notice issued by the respondent under section 148 of the IT Act, 1961, whereby, the respondent sought to reopen the assessment of the petitioner for assessment year 2011-12. The impugned notice has been issued on 13.03.2018, in respect of assessment year 2011-12, which is clearly beyond a period of four years from the end of the relevant assessment year. The impugned notice dated 13.03.2018 issued by the respondent under section 148 of the Act, therefore, cannot be sustained. Thus, Appeal of the assessee allowed and the impugned notice as well as all proceedings pursuant thereto are quashed. - SHEETAL INFRASTRUCTURE (P.) LTD. V/s ASSTT. CIT - [2020] 270 TAXMAN 316 (GUJ)