https://www.taxtmi.com/caselaws?id=781600 ITAT DELHI - AT held that notice under s.148 and order under s.148A(d) issued on 28.06.2022 were time-barred in view of SC rulings fixing 29.05.2022 as the cut-off under the amended provisions of s.149 (Finance Act, 2021). The tribunal found the reopening beyond the limitation period, quashed the entire proceedings and allowed the assessee's appeal. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781600 ITAT DELHI - AT held that notice under s.148 and order under s.148A(d) issued on 28.06.2022 were time-barred in view of SC rulings fixing 29.05.2022 as the cut-off under the amended provisions of s.149 (Finance Act, 2021). The tribunal found the reopening beyond the limitation period, quashed the entire proceedings and allowed the assessee's appeal. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781600