https://www.taxtmi.com/caselaws?id=465415 Reassessment proceedings under the Income-tax Act cannot be sustained when the Section 148A(d) order and consequential Section 148 notice are issued beyond the prescribed limitation period. The Gujarat High Court applied its earlier ruling on the same legal position and treated limitation as determinative, with the result that the impugned order and notice were quashed as time-barred. The petition succeeded, and the reassessment proceedings did not survive. en-us Mon, 20 Feb 2023 00:00:00 +0530 Sat, 20 Dec 2025 22:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465415 Reassessment proceedings under the Income-tax Act cannot be sustained when the Section 148A(d) order and consequential Section 148 notice are issued beyond the prescribed limitation period. The Gujarat High Court applied its earlier ruling on the same legal position and treated limitation as determinative, with the result that the impugned order and notice were quashed as time-barred. The petition succeeded, and the reassessment proceedings did not survive. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465415