https://www.taxtmi.com/caselaws?id=779562 Where reassessment proceedings continue under the substituted section 148 regime, the fresh notice must be issued within the surviving limitation period after excluding the legally mandated intervals. On the recorded dates, the original notice was issued on 30.06.2021, the section 148A(b) show-cause notice on 02.06.2022, replies were filed in June 2022, and the fresh section 148 notice followed on 29.07.2022. Applying the governing exclusion-of-time rules and limitation period, the Tribunal found that the extended date had already expired, so the notice was time-barred and the reassessment proceedings were void. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779562 Where reassessment proceedings continue under the substituted section 148 regime, the fresh notice must be issued within the surviving limitation period after excluding the legally mandated intervals. On the recorded dates, the original notice was issued on 30.06.2021, the section 148A(b) show-cause notice on 02.06.2022, replies were filed in June 2022, and the fresh section 148 notice followed on 29.07.2022. Applying the governing exclusion-of-time rules and limitation period, the Tribunal found that the extended date had already expired, so the notice was time-barred and the reassessment proceedings were void. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779562