https://www.taxtmi.com/caselaws?id=467922 Reassessment proceedings under section 148A(d) were examined against the limitation framework in section 149 and the time available after the Supreme Court's directions on reopening. The order under section 148A(d) was passed after the surviving statutory period had expired, so the section 148A proceedings were time-barred. As the foundational notice and reassessment steps were beyond the permitted window, the consequential reassessment could not be sustained in law and was quashed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467922 Reassessment proceedings under section 148A(d) were examined against the limitation framework in section 149 and the time available after the Supreme Court's directions on reopening. The order under section 148A(d) was passed after the surviving statutory period had expired, so the section 148A proceedings were time-barred. As the foundational notice and reassessment steps were beyond the permitted window, the consequential reassessment could not be sustained in law and was quashed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467922