https://www.taxtmi.com/caselaws?id=463888 ITAT, DELHI AT held the notice issued under section 148 on 23.07.2022 was time-barred because the extended due date for issuance expired on 26.06.2022 per the SC LB precedent and related HC authority. Consequently the reassessment proceedings based on that notice are void ab initio and the assessee's ground challenging jurisdiction under section 147/148 was allowed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463888 ITAT, DELHI AT held the notice issued under section 148 on 23.07.2022 was time-barred because the extended due date for issuance expired on 26.06.2022 per the SC LB precedent and related HC authority. Consequently the reassessment proceedings based on that notice are void ab initio and the assessee's ground challenging jurisdiction under section 147/148 was allowed. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463888