https://www.taxtmi.com/caselaws?id=465823 Reassessment proceedings for assessment year 2013-14 were challenged as time-barred and without jurisdiction, with the notice under Section 148 and the order under Section 148A(d) said to have been issued beyond the permissible period under Section 149(1)(b) of the Income-tax Act, 1961. The Court found a prima facie jurisdictional issue because the initiation appeared to be beyond six years and required full hearing on affidavits. Pending that adjudication, interim protection was granted and further proceedings on the impugned order were stayed until disposal of the writ petition. en-us Wed, 15 Mar 2023 00:00:00 +0530 Sat, 10 Jan 2026 10:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465823 Reassessment proceedings for assessment year 2013-14 were challenged as time-barred and without jurisdiction, with the notice under Section 148 and the order under Section 148A(d) said to have been issued beyond the permissible period under Section 149(1)(b) of the Income-tax Act, 1961. The Court found a prima facie jurisdictional issue because the initiation appeared to be beyond six years and required full hearing on affidavits. Pending that adjudication, interim protection was granted and further proceedings on the impugned order were stayed until disposal of the writ petition. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465823