https://www.taxtmi.com/highlights?id=80039 Reassessment proceedings initiated beyond statutory time limit prescribed under pre-amended Section 149(1)(b) quashed. Notice u/s 148 issued after expiry of six-year period from end of relevant assessment year held impermissible. Statutory time limit not extendable through judicial interpretation or by invoking other provisions. Writ petition allowed, impugned order u/s 148A(d) and consequential notice u/s 148 quashed. en-us Fri, 02 Aug 2024 08:13:09 +0530 Fri, 02 Aug 2024 08:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80039 Reassessment proceedings initiated beyond statutory time limit prescribed under pre-amended Section 149(1)(b) quashed. Notice u/s 148 issued after expiry of six-year period from end of relevant assessment year held impermissible. Statutory time limit not extendable through judicial interpretation or by invoking other provisions. Writ petition allowed, impugned order u/s 148A(d) and consequential notice u/s 148 quashed. Highlights Income Tax Fri, 02 Aug 2024 08:13:09 +0530 https://www.taxtmi.com/highlights?id=80039