https://www.taxtmi.com/caselaws?id=780948 HC held that the specified authority's approval under section 151(i) for issuance of reassessment notices and orders was valid, but the impugned notices under section 148 (and consequent orders under section 148A(d)) were issued beyond the "surviving time" permitted by transitional directions and therefore invalid. Applying the Supreme Court's framework on surviving time, the court quashed and set aside the reassessment notices issued after the surviving period and the related section 148A(d) orders. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780948 HC held that the specified authority's approval under section 151(i) for issuance of reassessment notices and orders was valid, but the impugned notices under section 148 (and consequent orders under section 148A(d)) were issued beyond the "surviving time" permitted by transitional directions and therefore invalid. Applying the Supreme Court's framework on surviving time, the court quashed and set aside the reassessment notices issued after the surviving period and the related section 148A(d) orders. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780948