https://www.taxtmi.com/caselaws?id=782052 HC held that the reassessment proceedings initiated u/s 147 were barred by limitation. The revenue issued notice on 01.07.2025, whereas the statutory limitation expired on 30.06.2025. Since the date of issuance was beyond the limitation period, the very initiation of reassessment was invalid in law. Relying on its earlier decision in Suman Jeet Agarwal, HC reiterated that any notice issued after the prescribed cut-off date cannot sustain reassessment jurisdiction. Consequently, the petition filed by the assessee was allowed and the impugned reassessment proceedings and notice were quashed. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782052 HC held that the reassessment proceedings initiated u/s 147 were barred by limitation. The revenue issued notice on 01.07.2025, whereas the statutory limitation expired on 30.06.2025. Since the date of issuance was beyond the limitation period, the very initiation of reassessment was invalid in law. Relying on its earlier decision in Suman Jeet Agarwal, HC reiterated that any notice issued after the prescribed cut-off date cannot sustain reassessment jurisdiction. Consequently, the petition filed by the assessee was allowed and the impugned reassessment proceedings and notice were quashed. Case-Laws Income Tax Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782052