https://www.taxtmi.com/caselaws?id=769354 Tribunal ruled that a notice issued under Section 148 on 31 July 2022 was barred by limitation, invalidating the reassessment proceedings. Relying on SC precedent in Rajeev Bansal, the Tribunal found the notice exceeded the surviving time limit calculated from the deemed notice date of 1 May 2021. Consequently, the reopening of assessment was held jurisdictionally invalid, and the appeal was allowed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769354 Tribunal ruled that a notice issued under Section 148 on 31 July 2022 was barred by limitation, invalidating the reassessment proceedings. Relying on SC precedent in Rajeev Bansal, the Tribunal found the notice exceeded the surviving time limit calculated from the deemed notice date of 1 May 2021. Consequently, the reopening of assessment was held jurisdictionally invalid, and the appeal was allowed. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769354