- (1.) Heard Sri Rupesh Jain, Advocate assisted by Sri Gaurav Jain and Sri Suyash Agarwal, Advocates for petitioner and Sri Gaurav Mahajan, learned counsel for respondents.
(2.) This writ petition under Article 226 of the Constitution has been filed by LG Electronics India Pvt. Ltd. (hereinafter referred to as the "petitioner") aggrieved by notice dated 08.06.2016 issued by Principal Commissioner of Income Tax, NOIDA, Gautambudh Nagar (hereinafter referred to as the "PCIT") in exercise of power under Section 263 of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") in respect of Assessment Year 2007-08.
(3.) It is contended that notice itself is barred by limitation hence it is void ab initio and without jurisdiction.;