https://www.taxtmi.com/caselaws?id=463863 A reassessment notice issued under section 148 after expiry of the limitation period was challenged, with the court directing that the matter be decided in accordance with law. The Assessing Officer was required to consider the precedent relied upon and the respondents' stated position while disposing of the proceedings. The petition was therefore disposed of with directions, rather than on a substantive adjudication of the reassessment issue. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 19 Sep 2025 13:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463863 A reassessment notice issued under section 148 after expiry of the limitation period was challenged, with the court directing that the matter be decided in accordance with law. The Assessing Officer was required to consider the precedent relied upon and the respondents' stated position while disposing of the proceedings. The petition was therefore disposed of with directions, rather than on a substantive adjudication of the reassessment issue. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463863