https://www.taxtmi.com/caselaws?id=467306 Reassessment under Section 148 is invalid if issued beyond the surviving limitation period or without compliance with mandatory pre-reassessment procedures; where material relied upon and reasoned communications under Section 148A were not furnished and sanction under Section 151 was absent, the reassessment lacked jurisdiction and must be set aside. Consequential additions and demands founded on such invalid reassessment also fall and require no separate adjudication. The note concludes that non-compliance with the surviving limitation rule or with mandatory procedural and sanction requirements renders reassessment and resultant additions void and liable to be quashed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 12 Mar 2026 17:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467306 Reassessment under Section 148 is invalid if issued beyond the surviving limitation period or without compliance with mandatory pre-reassessment procedures; where material relied upon and reasoned communications under Section 148A were not furnished and sanction under Section 151 was absent, the reassessment lacked jurisdiction and must be set aside. Consequential additions and demands founded on such invalid reassessment also fall and require no separate adjudication. The note concludes that non-compliance with the surviving limitation rule or with mandatory procedural and sanction requirements renders reassessment and resultant additions void and liable to be quashed. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467306