https://www.taxtmi.com/caselaws?id=779296 ITAT DELHI (AT) held the notice issued under section 148 dated 08.07.2022 was barred by the period specified in section 149 and quashed the reassessment proceedings. The tribunal found the assessee did not receive the earlier section 148A(b) notice and, applying recent Supreme Court authority, concluded the subsequent reopening was time-barred. The assessee's appeal was allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779296 ITAT DELHI (AT) held the notice issued under section 148 dated 08.07.2022 was barred by the period specified in section 149 and quashed the reassessment proceedings. The tribunal found the assessee did not receive the earlier section 148A(b) notice and, applying recent Supreme Court authority, concluded the subsequent reopening was time-barred. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779296