https://www.taxtmi.com/caselaws?id=779795 HC allowed the petition and set aside the reassessment proceedings. Relying on higher court and earlier HC precedents, the court held that under Section 149(1)(b) as it existed before the 2021 Finance Act, notices under Section 148 could not be issued after the six-year terminal point from the end of the relevant AY; therefore the impugned order under Section 148A(d) and the Section 148 notice were quashed. Decision in favour of the assessee. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779795 HC allowed the petition and set aside the reassessment proceedings. Relying on higher court and earlier HC precedents, the court held that under Section 149(1)(b) as it existed before the 2021 Finance Act, notices under Section 148 could not be issued after the six-year terminal point from the end of the relevant AY; therefore the impugned order under Section 148A(d) and the Section 148 notice were quashed. Decision in favour of the assessee. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779795