https://www.taxtmi.com/caselaws?id=461204 Reassessment proceedings for assessment year 2015-16 were found to be barred by limitation because the notice under Section 148 was issued on 28.07.2022 after the limitation period expired on 31.03.2022. Since reassessment had been initiated only after expiry of the statutory time limit, the proceedings could not be sustained and the notices under Sections 148A(d) and 148 were liable to be quashed. en-us Mon, 27 Jan 2025 00:00:00 +0530 Thu, 20 Mar 2025 19:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461204 Reassessment proceedings for assessment year 2015-16 were found to be barred by limitation because the notice under Section 148 was issued on 28.07.2022 after the limitation period expired on 31.03.2022. Since reassessment had been initiated only after expiry of the statutory time limit, the proceedings could not be sustained and the notices under Sections 148A(d) and 148 were liable to be quashed. Case-Laws Income Tax Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461204