https://www.taxtmi.com/caselaws?id=462167 The HC dismissed the writ petition challenging reassessment proceedings under section 147 of the IT Act. The court held that the notice under section 148 for reassessing income for assessment year 2009-10 was served through a Chartered Accountant on 13.04.2016, which was beyond the limitation period ending 31.03.2016. The revenue's claim of earlier service was rejected as they had reissued the notice after the limitation period expired. The court found no illegality in the Single Judge's order and upheld the dismissal of reassessment proceedings as time-barred. en-us Fri, 01 Mar 2024 00:00:00 +0530 Thu, 29 May 2025 19:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462167 The HC dismissed the writ petition challenging reassessment proceedings under section 147 of the IT Act. The court held that the notice under section 148 for reassessing income for assessment year 2009-10 was served through a Chartered Accountant on 13.04.2016, which was beyond the limitation period ending 31.03.2016. The revenue's claim of earlier service was rejected as they had reissued the notice after the limitation period expired. The court found no illegality in the Single Judge's order and upheld the dismissal of reassessment proceedings as time-barred. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462167