https://www.taxtmi.com/caselaws?id=762218 A reassessment notice for Assessment Year 2017-18 under the new regime was held unsustainable because the limitation protected by the first proviso to Section 149(1) had already expired under the old regime. The Delhi HC applied the settled position on the revised reassessment framework and accepted that a notice under Section 148 cannot be issued where the earlier time limit had lapsed. On that basis, the order under Section 148A(d) and the notice under Section 148 were set aside. en-us Mon, 04 Nov 2024 00:00:00 +0530 Fri, 13 Mar 2026 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762218 A reassessment notice for Assessment Year 2017-18 under the new regime was held unsustainable because the limitation protected by the first proviso to Section 149(1) had already expired under the old regime. The Delhi HC applied the settled position on the revised reassessment framework and accepted that a notice under Section 148 cannot be issued where the earlier time limit had lapsed. On that basis, the order under Section 148A(d) and the notice under Section 148 were set aside. Case-Laws Income Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762218