https://www.taxtmi.com/caselaws?id=465105 HC held the impugned notice u/s 148 for AY 2016-17 invalid and time-barred. The AO had issued the original notice within the extended period under TOLA, which, in view of the SC ruling in Ashish Agarwal, was to be treated as a notice u/s 148A(b) under the new regime effective 01.04.2021. Applying the subsequent SC judgment in Rajeev Bansal, HC held that the fresh notice dated 18.07.2022 was issued beyond the "surviving time" available up to 17.06.2022 and was therefore without jurisdiction. en-us Mon, 14 Jul 2025 00:00:00 +0530 Fri, 05 Dec 2025 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465105 HC held the impugned notice u/s 148 for AY 2016-17 invalid and time-barred. The AO had issued the original notice within the extended period under TOLA, which, in view of the SC ruling in Ashish Agarwal, was to be treated as a notice u/s 148A(b) under the new regime effective 01.04.2021. Applying the subsequent SC judgment in Rajeev Bansal, HC held that the fresh notice dated 18.07.2022 was issued beyond the "surviving time" available up to 17.06.2022 and was therefore without jurisdiction. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465105