https://www.taxtmi.com/caselaws?id=468273 A reassessment notice under the Income-tax Act was found unsustainable because it was issued after the applicable limitation period had expired for assessment year 2017-18. The court noted that the relevant six-year period ended on 31.03.2024, while the notice was issued on 28.02.2025, making the reopening time-barred. As the principal notice under Section 148 was barred by limitation, the connected orders under Sections 148A(d) and 148A(b) also could not survive and were set aside, with consequential relief to the assessee. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 24 Apr 2026 19:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468273 A reassessment notice under the Income-tax Act was found unsustainable because it was issued after the applicable limitation period had expired for assessment year 2017-18. The court noted that the relevant six-year period ended on 31.03.2024, while the notice was issued on 28.02.2025, making the reopening time-barred. As the principal notice under Section 148 was barred by limitation, the connected orders under Sections 148A(d) and 148A(b) also could not survive and were set aside, with consequential relief to the assessee. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468273