https://www.taxtmi.com/caselaws?id=778807 ITAT JAIPUR - AT held the reassessment notice invalid because, under pre-amendment Section 149(1)(b), reassessment beyond six years is impermissible. For AY 2011-12 the six-year period expired on 31 March 2018, and the notice dated 11.04.2018 could not be sustained since the alleged earlier notice of 28.03.2018 was not served within statutory timelines. The reassessment was quashed and the assessee's appeal was allowed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Fri, 19 Sep 2025 15:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778807 ITAT JAIPUR - AT held the reassessment notice invalid because, under pre-amendment Section 149(1)(b), reassessment beyond six years is impermissible. For AY 2011-12 the six-year period expired on 31 March 2018, and the notice dated 11.04.2018 could not be sustained since the alleged earlier notice of 28.03.2018 was not served within statutory timelines. The reassessment was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778807