% 26.03.2025
1. The petitioner [Assessee] has filed the present petition impugning
a notice dated 31.03.2024 [impugned notice] issued under Section 148
of the Income Tax Act, 1961 [the Act] in respect of Assessment Year
[AY] 2014-15. It is the Assessee’s case that the said notice is barred by
limitation. The issuance of said notice is premised on a search conducted
on 09.06.2022 under Section 132 of the Act in case of Sh. Naresh
Kumar Kejriwal. It is alleged that during the course of search or
requisition made under Section 132A of the Act, certain books of
account or documents were found belonging to or containing
information relating to the Assessee.