https://www.taxtmi.com/caselaws?id=778122 ITAT AHMEDABAD - AT held the first reassessment notice u/s 148 dated 25.06.2021 invalid because notices issued on or after 01.04.2021 for the relevant year must be dropped, following SC authority. The second notice dated 24.08.2022 was held time-barred as beyond the six-year limitation, in line with the HC's view on similar notices. Revenue's appeal was dismissed and reopening of assessment quashed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778122 ITAT AHMEDABAD - AT held the first reassessment notice u/s 148 dated 25.06.2021 invalid because notices issued on or after 01.04.2021 for the relevant year must be dropped, following SC authority. The second notice dated 24.08.2022 was held time-barred as beyond the six-year limitation, in line with the HC's view on similar notices. Revenue's appeal was dismissed and reopening of assessment quashed. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778122