https://www.taxtmi.com/caselaws?id=467335 The article examines whether a section 148 notice dated 22.07.2022 is time barred, applying principles for computing the surviving period and excluding intervals between deemed notice, supply of material and the statutory reply period. It explains that the assessing officer's limitation clock restarts only after receipt of the assessee's response and that any reopening must occur within the remaining surviving period. Applying those exclusion rules and relevant authority, the notice issued after the surviving period expired is characterised as outside permissible time and the consequent reassessment is described as void ab initio in favour of the assessee. en-us Mon, 03 Nov 2025 00:00:00 +0530 Fri, 13 Mar 2026 12:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467335 The article examines whether a section 148 notice dated 22.07.2022 is time barred, applying principles for computing the surviving period and excluding intervals between deemed notice, supply of material and the statutory reply period. It explains that the assessing officer's limitation clock restarts only after receipt of the assessee's response and that any reopening must occur within the remaining surviving period. Applying those exclusion rules and relevant authority, the notice issued after the surviving period expired is characterised as outside permissible time and the consequent reassessment is described as void ab initio in favour of the assessee. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467335