https://www.taxtmi.com/caselaws?id=766438 The notice under Section 148 for assessment year 2016-17 was held to be barred by limitation because the six-year period under Section 149(1)(b) expired on 31.03.2022, and the notice was issued afterwards. Earlier proceedings under Section 148A(b) and Section 148A(d) did not save the notice from the limitation bar. The reopening could therefore not be sustained, and the impugned notice was set aside. en-us Wed, 16 Oct 2024 00:00:00 +0530 Mon, 24 Feb 2025 17:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766438 The notice under Section 148 for assessment year 2016-17 was held to be barred by limitation because the six-year period under Section 149(1)(b) expired on 31.03.2022, and the notice was issued afterwards. Earlier proceedings under Section 148A(b) and Section 148A(d) did not save the notice from the limitation bar. The reopening could therefore not be sustained, and the impugned notice was set aside. Case-Laws Income Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766438