<h1>High Court Invalidates Section 148 Notice; Reassessment Time Limit Expired After Initial Notice u/s 142(1.</h1> The assessee failed to file a tax return by the due date and did not comply with a notice under Section 142(1) of the Income Tax Act, 1961. Despite this, the assessee won the case against income escaping assessment. The Assessing Officer issued a notice under Section 148 after declaring the initial return invalid, leading to an assessment of a higher income. However, the High Court ruled that the notice under Section 148 was invalid because the re-assessment process had already been initiated with the earlier notice, and the time for completing it had expired.