https://www.taxtmi.com/highlights?id=74060 Reopening of assessment u/s 147 - issuance of notice u/s 148A extending period of limitation - Once the notice under Section 148A of the Act of 1961 is found to be barred by limitation, no further proceedings could be initiated under any of the provisions of the Act of 1961 and the purported exercise of jurisdiction pursuant to notice under Section 148A of the Act of 1961 could not be initiated or proceeded with. - HC en-us Tue, 09 Jan 2024 08:36:16 +0530 Tue, 09 Jan 2024 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74060 Reopening of assessment u/s 147 - issuance of notice u/s 148A extending period of limitation - Once the notice under Section 148A of the Act of 1961 is found to be barred by limitation, no further proceedings could be initiated under any of the provisions of the Act of 1961 and the purported exercise of jurisdiction pursuant to notice under Section 148A of the Act of 1961 could not be initiated or proceeded with. - HC Highlights Income Tax Tue, 09 Jan 2024 08:36:16 +0530 https://www.taxtmi.com/highlights?id=74060