https://www.taxtmi.com/caselaws?id=788584 A reassessment notice under the Income-tax Act was treated as time-barred because the extended limitation period had expired after applying the excluded period recognised by earlier Supreme Court directions. The text also notes that, after three years from the end of the relevant assessment year, approval had to be obtained from the higher specified authority, but approval was taken from a different authority. On these defects, the reassessment proceedings could not survive, and the notice and consequential reassessment order were held invalid and quashed. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788584 A reassessment notice under the Income-tax Act was treated as time-barred because the extended limitation period had expired after applying the excluded period recognised by earlier Supreme Court directions. The text also notes that, after three years from the end of the relevant assessment year, approval had to be obtained from the higher specified authority, but approval was taken from a different authority. On these defects, the reassessment proceedings could not survive, and the notice and consequential reassessment order were held invalid and quashed. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788584