https://www.taxtmi.com/caselaws?id=462666 Where a reassessment notice issued under the old regime is treated as a deemed notice under section 148A(b), the Revenue must complete the remaining steps within the surviving limitation period computed from that deemed notice. Applying that principle, the balance time available here expired before the new-regime notice under section 148 was issued on 24.07.2022. The notice was therefore beyond jurisdiction and time-barred, and the reassessment proceedings and consequential assessment order were quashed. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 08 Jul 2025 15:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462666 Where a reassessment notice issued under the old regime is treated as a deemed notice under section 148A(b), the Revenue must complete the remaining steps within the surviving limitation period computed from that deemed notice. Applying that principle, the balance time available here expired before the new-regime notice under section 148 was issued on 24.07.2022. The notice was therefore beyond jurisdiction and time-barred, and the reassessment proceedings and consequential assessment order were quashed. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462666