CIT ( Appeal) disallowed ground for validity of 148 Notice post Rajeev bansal case https://www.taxtmi.com/forum/issue?id=120328 A notice under section 148 dated 14.07.2022 for AY 2013-14 is ex facie time barred where the operative post Ashish Agarwal show cause communication was issued on 20.05.2022; limitation under Section 149(1)(b) and CBDT instructions make fresh reassessment notices valid only within the prescribed outer limit, and remand or merits proceedings do not cure a jurisdictional defect. en-us Thu, 07 Aug 2025 11:09:46 +0530 Mon, 22 Dec 2025 07:47:38 +0530 TaxTMI RSS Generator CIT ( Appeal) disallowed ground for validity of 148 Notice post Rajeev bansal case https://www.taxtmi.com/forum/issue?id=120328 A notice under section 148 dated 14.07.2022 for AY 2013-14 is ex facie time barred where the operative post Ashish Agarwal show cause communication was issued on 20.05.2022; limitation under Section 149(1)(b) and CBDT instructions make fresh reassessment notices valid only within the prescribed outer limit, and remand or merits proceedings do not cure a jurisdictional defect. Discussion-Forum Income Tax Thu, 07 Aug 2025 11:09:46 +0530 https://www.taxtmi.com/forum/issue?id=120328