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        Case ID :
        Income Tax

        HC held that the second Section 148 notice was issued beyond the...

        Tax Reassessment Invalidated: Second Section 148 Notice Exceeds Four-Year Limitation Period, Rendering Proceedings Null and Void

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC held that the second Section 148 notice was issued beyond the statutory limitation period of four years from the end of AY 2016-17. The first Section 148 notice was validly issued on 23.06.2021, six days before the extended limitation deadline. However, the subsequent second Section 148 notice was time-barred. Consequently, all proceedings initiated pursuant to the second notice were set aside. The court relied on precedential rulings and statutory interpretations, specifically focusing on procedural time constraints in tax reassessment proceedings. The decision effectively invalidated the subsequent reassessment notice due to non-compliance with prescribed limitation periods.
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