https://www.taxtmi.com/caselaws?id=778028 ITAT DELHI - AT held that, following SC precedent, the extended due date for issuing a notice under s.148 expired on 17-06-2022; a notice issued on 30-08-2022 was therefore time-barred. The notice under s.148 was quashed as void ab initio and consequent reassessment proceedings were set aside. Appeal of the assessee allowed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778028 ITAT DELHI - AT held that, following SC precedent, the extended due date for issuing a notice under s.148 expired on 17-06-2022; a notice issued on 30-08-2022 was therefore time-barred. The notice under s.148 was quashed as void ab initio and consequent reassessment proceedings were set aside. Appeal of the assessee allowed. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778028