https://www.taxtmi.com/caselaws?id=780052 ITAT held the reopening notice under section 148 was time-barred as it was issued after the three-year limitation period and consequently the assessment framed under sections 147 read with 144 and 144B was invalid. The tribunal quashed the notice and assessment as void ab initio, allowed the assessee's appeal, and relied on precedent emphasizing that reopening requires material within the statutory period to justify issuing notice. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780052 ITAT held the reopening notice under section 148 was time-barred as it was issued after the three-year limitation period and consequently the assessment framed under sections 147 read with 144 and 144B was invalid. The tribunal quashed the notice and assessment as void ab initio, allowed the assessee's appeal, and relied on precedent emphasizing that reopening requires material within the statutory period to justify issuing notice. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780052