https://www.taxtmi.com/caselaws?id=463214 A reassessment notice under Section 148 of the Income-tax Act was found to be within limitation because it was issued within the six-year period in Section 149(1)(b), and the limitation period was further extended by the Supreme Court's suo motu exclusion of time during the pandemic. The period from 15.03.2020 to 28.02.2022 was excluded, so the notice was not time-barred. The extension applied to statutory proceedings initiated by the Department as well as proceedings brought by litigants, and the challenge to the notice failed. en-us Fri, 21 Jul 2023 00:00:00 +0530 Thu, 14 Aug 2025 17:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463214 A reassessment notice under Section 148 of the Income-tax Act was found to be within limitation because it was issued within the six-year period in Section 149(1)(b), and the limitation period was further extended by the Supreme Court's suo motu exclusion of time during the pandemic. The period from 15.03.2020 to 28.02.2022 was excluded, so the notice was not time-barred. The extension applied to statutory proceedings initiated by the Department as well as proceedings brought by litigants, and the challenge to the notice failed. Case-Laws Income Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463214