https://www.taxtmi.com/caselaws?id=782940 The ITAT Ahmedabad held the reassessment proceedings invalid and without jurisdiction as the notice issued under section 148A(b) was time-barred under section 149. The original notice was dated 29-06-2021, and under the proviso to section 149, the last permissible date for issuance was 27-06-2022. The subsequent notice dated 30-08-2022, being beyond the statutory limitation, rendered the reopening under section 147 unsustainable. Consequently, the reassessment order was quashed in entirety, and the assessee's appeal was allowed on the jurisdictional ground without examining merits raised by either party. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782940 The ITAT Ahmedabad held the reassessment proceedings invalid and without jurisdiction as the notice issued under section 148A(b) was time-barred under section 149. The original notice was dated 29-06-2021, and under the proviso to section 149, the last permissible date for issuance was 27-06-2022. The subsequent notice dated 30-08-2022, being beyond the statutory limitation, rendered the reopening under section 147 unsustainable. Consequently, the reassessment order was quashed in entirety, and the assessee's appeal was allowed on the jurisdictional ground without examining merits raised by either party. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782940