https://www.taxtmi.com/caselaws?id=769764 Delhi HC held that reassessment notice u/s 148 issued beyond limitation period prescribed u/s 149(1) was invalid and time-barred. Court rejected Revenue's contention that subsequent court orders could extend statutory timelines. HC emphasized that AO must examine whether notice issuance is permissible under law before issuing, and cannot issue notices barred by limitation. The writ petition challenging both the notice u/s 148 and order u/s 148A(d) was allowed, with court noting that impugned notice was liable to be set aside on limitation grounds alone. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769764 Delhi HC held that reassessment notice u/s 148 issued beyond limitation period prescribed u/s 149(1) was invalid and time-barred. Court rejected Revenue's contention that subsequent court orders could extend statutory timelines. HC emphasized that AO must examine whether notice issuance is permissible under law before issuing, and cannot issue notices barred by limitation. The writ petition challenging both the notice u/s 148 and order u/s 148A(d) was allowed, with court noting that impugned notice was liable to be set aside on limitation grounds alone. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769764