https://www.taxtmi.com/caselaws?id=463983 A reassessment notice under Section 148 was held time-barred where it was signed on 31 March 2021 but communicated on 1 April 2021. The Court followed its earlier precedent, affirmed on appeal, and noted that the revenue could not distinguish those decisions on the facts. On that basis, the reassessment initiation and the consequential proceeding were found unsustainable and were quashed with all consequential legal effects. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 25 Sep 2025 13:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463983 A reassessment notice under Section 148 was held time-barred where it was signed on 31 March 2021 but communicated on 1 April 2021. The Court followed its earlier precedent, affirmed on appeal, and noted that the revenue could not distinguish those decisions on the facts. On that basis, the reassessment initiation and the consequential proceeding were found unsustainable and were quashed with all consequential legal effects. Case-Laws Income Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463983