https://www.taxtmi.com/caselaws?id=775870 The HC held that reopening notices issued under section 148 between 01.04.2021 and 30.06.2021, treated as deemed notices under section 148A(b), followed by show-cause proceedings and fresh reassessment notices post-July 2022, were subject to the limitation regime clarified by the SC in Rajeev Bansal (2024). The court found these notices were issued beyond the prescribed limitation period and therefore time-barred. Consequently, all impugned reassessment notices were quashed, and the assessee's appeals were allowed. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775870 The HC held that reopening notices issued under section 148 between 01.04.2021 and 30.06.2021, treated as deemed notices under section 148A(b), followed by show-cause proceedings and fresh reassessment notices post-July 2022, were subject to the limitation regime clarified by the SC in Rajeev Bansal (2024). The court found these notices were issued beyond the prescribed limitation period and therefore time-barred. Consequently, all impugned reassessment notices were quashed, and the assessee's appeals were allowed. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775870