https://www.taxtmi.com/caselaws?id=459927 Reassessment action was held unsustainable where the Section 148 notice and the consequential Section 148A(d) order were barred by limitation. Applying its earlier reasoning in similar matters for the relevant assessment year, the Gujarat HC found that the impugned reassessment proceedings could not be continued. The notice under Section 148 and the order under Section 148A(d) were quashed, and the writ petition was allowed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 03 Jan 2025 20:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459927 Reassessment action was held unsustainable where the Section 148 notice and the consequential Section 148A(d) order were barred by limitation. Applying its earlier reasoning in similar matters for the relevant assessment year, the Gujarat HC found that the impugned reassessment proceedings could not be continued. The notice under Section 148 and the order under Section 148A(d) were quashed, and the writ petition was allowed. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459927