Sec. 148 notice quashed as it was issued after 6 yrs even when assessee didn't have any asset locate

IT : Where assessee did not have any asset outside India and, therefore, there was no question of having any income in relation to such an asset, in such a case, notice issued under section 148 after expiry of six years from end of relevant year relying upon provisions of section 149(1)(c) was not sustainable