https://www.taxtmi.com/caselaws?id=770050 ITAT Raipur held that reopening of assessment was barred by limitation. Revenue contended that 14-day period should be calculated from reminder letter dated 08.06.2022, but tribunal ruled the period must be calculated from original SCN u/s 148A(b) dated 26.05.2022. Since order u/s 148A(d) was issued on 26.07.2022 and notice u/s 148 on 29.07.2022, both were beyond the limitation period ending 14.06.2022. Following precedent in Kachrulal Jitendra Kumar case, tribunal quashed the assessment order dated 30.05.2023 as it was based on invalid notice. Decision favored assessee. en-us Fri, 14 Feb 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770050 ITAT Raipur held that reopening of assessment was barred by limitation. Revenue contended that 14-day period should be calculated from reminder letter dated 08.06.2022, but tribunal ruled the period must be calculated from original SCN u/s 148A(b) dated 26.05.2022. Since order u/s 148A(d) was issued on 26.07.2022 and notice u/s 148 on 29.07.2022, both were beyond the limitation period ending 14.06.2022. Following precedent in Kachrulal Jitendra Kumar case, tribunal quashed the assessment order dated 30.05.2023 as it was based on invalid notice. Decision favored assessee. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770050