https://www.taxtmi.com/caselaws?id=776716 ITAT PUNE (AT) held that a notice under s.148 dated 31.03.2021 but served on 03.04.2021 is invalid because reassessment notices issued on or after 01.04.2021 must comply with the amended s.148 r.w.s.148A regime. Relying on HC and ITAT precedents, the Tribunal found the notice barred by limitation and quashed the consequential reassessment for the relevant A.Y. Appeal allowed; reassessment proceedings set aside. en-us Wed, 06 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776716 ITAT PUNE (AT) held that a notice under s.148 dated 31.03.2021 but served on 03.04.2021 is invalid because reassessment notices issued on or after 01.04.2021 must comply with the amended s.148 r.w.s.148A regime. Relying on HC and ITAT precedents, the Tribunal found the notice barred by limitation and quashed the consequential reassessment for the relevant A.Y. Appeal allowed; reassessment proceedings set aside. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776716