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Notice invalid after the lapse of 6 yrs

This query is : Resolved 
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(Querist)
28 June 2013 Sir, can income tax officer issue or serve a notice under sec 148(income escaping) after a lapse of 6 years.

If so under what circumstances or reason he can issue. please clarify
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
28 June 2013 Notice U/s 148 after 6 years can be issued only in the case of income escaping assessment from an asset outside India.
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