https://www.taxtmi.com/caselaws?id=785792 Transitional reassessment notices under the new regime must be issued within the surviving limitation period after applying statutory exclusions and the Supreme Court-recognised time computation. Where a notice under the old regime had already triggered the transition, the Assessing Officer could proceed under sections 148, 148A and 149 only within the remaining time available. Because the impugned notice was issued beyond that surviving period, the notice and the consequent reassessment proceedings were treated as time-barred and invalid. en-us Wed, 28 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785792 Transitional reassessment notices under the new regime must be issued within the surviving limitation period after applying statutory exclusions and the Supreme Court-recognised time computation. Where a notice under the old regime had already triggered the transition, the Assessing Officer could proceed under sections 148, 148A and 149 only within the remaining time available. Because the impugned notice was issued beyond that surviving period, the notice and the consequent reassessment proceedings were treated as time-barred and invalid. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785792