https://www.taxtmi.com/caselaws?id=790491 Under the new reassessment regime, a notice under section 148 cannot be issued where, on the date of issuance, the limitation period under the earlier regime had already expired. The text notes that for AY 2017-18 the six-year period ended on 31.03.2024, and a notice issued thereafter was treated as unsustainable because the extended period in section 149(1) was applied prospectively. The Supreme Court declined to interfere with the High Court's order. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790491 Under the new reassessment regime, a notice under section 148 cannot be issued where, on the date of issuance, the limitation period under the earlier regime had already expired. The text notes that for AY 2017-18 the six-year period ended on 31.03.2024, and a notice issued thereafter was treated as unsustainable because the extended period in section 149(1) was applied prospectively. The Supreme Court declined to interfere with the High Court's order. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790491