https://www.taxtmi.com/caselaws?id=787480 The note addresses limitation for reopening assessments under Section 148, holding that a one-time 30-day window granted to the Revenue to furnish reasons/material cannot extend or reset the surviving period computation set out in Rajeev Bansal; the surviving period must be calculated by adding the Department's allowed period and the assessee's reply period without further extensions. Consequently, any notice issued after that one-time window and reliance on additional provisional days to enlarge the surviving period are impermissible, rendering such post-window notices and resulting assessment orders time-barred and liable to be quashed. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787480 The note addresses limitation for reopening assessments under Section 148, holding that a one-time 30-day window granted to the Revenue to furnish reasons/material cannot extend or reset the surviving period computation set out in Rajeev Bansal; the surviving period must be calculated by adding the Department's allowed period and the assessee's reply period without further extensions. Consequently, any notice issued after that one-time window and reliance on additional provisional days to enlarge the surviving period are impermissible, rendering such post-window notices and resulting assessment orders time-barred and liable to be quashed. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787480