https://www.taxtmi.com/caselaws?id=775680 A reassessment notice under Section 148 issued for Assessment Year 2015-16 on 23.07.2022 was held time-barred because it was issued after the outer limitation period applicable to that year. The extended regime and relaxation framework did not save the notice, as later procedural relaxations cannot revive a notice already beyond limitation unless the statute expressly permits it. The challenge to the validity of the notice therefore succeeded on limitation, and the notice was treated as invalid. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775680 A reassessment notice under Section 148 issued for Assessment Year 2015-16 on 23.07.2022 was held time-barred because it was issued after the outer limitation period applicable to that year. The extended regime and relaxation framework did not save the notice, as later procedural relaxations cannot revive a notice already beyond limitation unless the statute expressly permits it. The challenge to the validity of the notice therefore succeeded on limitation, and the notice was treated as invalid. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775680