https://www.taxtmi.com/caselaws?id=780134 A reassessment notice issued under the old regime and treated as a deemed notice under the new regime must be followed by completion of section 148A(d) proceedings and a fresh section 148 notice within the surviving time left under the original limitation period. On the facts, only two days of limitation remained up to 30.06.2021, but the section 148 notice was issued on 28.07.2022, well beyond that balance period. The notice was therefore time barred and quashed, and the reassessment proceedings and reassessment order were treated as non est. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 13 Apr 2026 16:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780134 A reassessment notice issued under the old regime and treated as a deemed notice under the new regime must be followed by completion of section 148A(d) proceedings and a fresh section 148 notice within the surviving time left under the original limitation period. On the facts, only two days of limitation remained up to 30.06.2021, but the section 148 notice was issued on 28.07.2022, well beyond that balance period. The notice was therefore time barred and quashed, and the reassessment proceedings and reassessment order were treated as non est. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780134