https://www.taxtmi.com/caselaws?id=465122 HC held the reassessment notice issued under section 148 on 30.08.2022 to be invalid and without jurisdiction. Applying the SC rulings interpreting the interaction between the old and new reassessment regimes and the scope of TOLA, the Court held that such notices could not be issued beyond the "surviving time," i.e., after 28.08.2022. Since the impugned notice was issued beyond this cut-off date, it was barred by limitation, rendering the reopening under section 147 unsustainable. The notice and all consequential proceedings were quashed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Sat, 06 Dec 2025 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465122 HC held the reassessment notice issued under section 148 on 30.08.2022 to be invalid and without jurisdiction. Applying the SC rulings interpreting the interaction between the old and new reassessment regimes and the scope of TOLA, the Court held that such notices could not be issued beyond the "surviving time," i.e., after 28.08.2022. Since the impugned notice was issued beyond this cut-off date, it was barred by limitation, rendering the reopening under section 147 unsustainable. The notice and all consequential proceedings were quashed. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465122