https://www.taxtmi.com/caselaws?id=780316 HC held that reassessment notices issued from 1 Apr to 30 Jun 2021 under the old regime were to be treated as deemed show-cause notices under the new regime, permitting the Revenue to use the surviving limitation period calculated up to 30 Jun 2021. Reassessment under the new regime requires issuance of the Section 204 notice within the surviving period and prior approval under Section 151; failure to meet these preconditions renders a Section 148 notice void. Applying this, the HC set aside the Section 148A(d) order dated 25.07.2022, the Section 148 notice dated 25.07.2022 and the assessment made thereon. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780316 HC held that reassessment notices issued from 1 Apr to 30 Jun 2021 under the old regime were to be treated as deemed show-cause notices under the new regime, permitting the Revenue to use the surviving limitation period calculated up to 30 Jun 2021. Reassessment under the new regime requires issuance of the Section 204 notice within the surviving period and prior approval under Section 151; failure to meet these preconditions renders a Section 148 notice void. Applying this, the HC set aside the Section 148A(d) order dated 25.07.2022, the Section 148 notice dated 25.07.2022 and the assessment made thereon. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780316