https://www.taxtmi.com/caselaws?id=781702 HC held that a notice under Section 148 is time-barred if issued after the six-year surviving period from the end of the relevant assessment year; the respondent's claim of a ten-year period was rejected. The court found the reassessment notice issued beyond the surviving period and quashed the impugned Section 148 notice, the subsequent Section 142(1) notices and the show-cause notice as acting beyond jurisdiction. Other contentions raised by the petitioner were left open. en-us Tue, 11 Nov 2025 00:00:00 +0530 Tue, 05 May 2026 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781702 HC held that a notice under Section 148 is time-barred if issued after the six-year surviving period from the end of the relevant assessment year; the respondent's claim of a ten-year period was rejected. The court found the reassessment notice issued beyond the surviving period and quashed the impugned Section 148 notice, the subsequent Section 142(1) notices and the show-cause notice as acting beyond jurisdiction. Other contentions raised by the petitioner were left open. Case-Laws Income Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781702