https://www.taxtmi.com/caselaws?id=773904 HC dismissed the writ petition challenging reopening of assessment under Section 147. The assessing officer was entitled to exclude 25 days under Section 149(1) third proviso for response time including extension. The limitation period challenge failed as the order was passed on 6th April 2023 without fourth proviso application. Petitioner was directed to pursue statutory remedy through appeal within 4 weeks, which the appellate authority must hear on merit upon compliance of formalities. en-us Mon, 23 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773904 HC dismissed the writ petition challenging reopening of assessment under Section 147. The assessing officer was entitled to exclude 25 days under Section 149(1) third proviso for response time including extension. The limitation period challenge failed as the order was passed on 6th April 2023 without fourth proviso application. Petitioner was directed to pursue statutory remedy through appeal within 4 weeks, which the appellate authority must hear on merit upon compliance of formalities. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773904