https://www.taxtmi.com/caselaws?id=466833 Notice under Section 148 issued for AY 2014-15 based on pre-amendment law is time-barred: the court applied the principle that reassessment powers cannot revive a vested right once the pre-amendment limitation has expired, rejected reliance on interim notifications and interlocutory bench decisions to extend limitation, and held that substantive taxing provisions are to be strictly construed; consequence - the Section 148 notice was without jurisdiction and was quashed and set aside. en-us Fri, 01 Mar 2024 00:00:00 +0530 Fri, 20 Feb 2026 20:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466833 Notice under Section 148 issued for AY 2014-15 based on pre-amendment law is time-barred: the court applied the principle that reassessment powers cannot revive a vested right once the pre-amendment limitation has expired, rejected reliance on interim notifications and interlocutory bench decisions to extend limitation, and held that substantive taxing provisions are to be strictly construed; consequence - the Section 148 notice was without jurisdiction and was quashed and set aside. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466833