https://www.taxtmi.com/caselaws?id=777427 HC held that a reassessment notice under s.148 issued beyond the 10-year statutory period is barred by s.149 and therefore void for want of jurisdiction. The court found s.150 could not validate the notice because its conditions were not met, and allowing it would negate the limitation imposed by law. As the proceedings emanating from the notice were unsustainable, the writ petitions challenging the notices were maintainable and were allowed, quashing the impugned notice and any consequential proceedings. en-us Thu, 21 Aug 2025 00:00:00 +0530 Tue, 14 Jul 2026 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777427 HC held that a reassessment notice under s.148 issued beyond the 10-year statutory period is barred by s.149 and therefore void for want of jurisdiction. The court found s.150 could not validate the notice because its conditions were not met, and allowing it would negate the limitation imposed by law. As the proceedings emanating from the notice were unsustainable, the writ petitions challenging the notices were maintainable and were allowed, quashing the impugned notice and any consequential proceedings. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777427