Court Rules Reassessment Notice Invalid as Limitation Period Expired; Section 150(1) Cannot Extend Timeframe. https://www.taxtmi.com/highlights?id=13572 Notice for reassessment u/s 148 - Bar of limitation u/s 149 - the period of limitation for making assessment/reassessment had already expired long back - department cannot take shelter behind the provision of Section 150 (1) - HC en-us Thu, 25 Jul 2013 08:31:52 +0530 Thu, 25 Jul 2013 08:31:52 +0530 TaxTMI RSS Generator Court Rules Reassessment Notice Invalid as Limitation Period Expired; Section 150(1) Cannot Extend Timeframe. https://www.taxtmi.com/highlights?id=13572 Notice for reassessment u/s 148 - Bar of limitation u/s 149 - the period of limitation for making assessment/reassessment had already expired long back - department cannot take shelter behind the provision of Section 150 (1) - HC Highlights Income Tax Thu, 25 Jul 2013 08:31:52 +0530 https://www.taxtmi.com/highlights?id=13572