https://www.taxtmi.com/caselaws?id=790912 After the 2021 amendments, reassessment under Section 148 remains available where the case is not governed by the post-amendment search assessment scheme under Sections 153A and 153C, which applies only to searches or requisitions initiated up to 31.03.2021. Where the date of the alleged search is not established, a jurisdictional challenge to Section 148 proceedings may fail if the notice is otherwise issued within the amended reassessment framework and limitation under Section 149. Separately, an assessment order passed without effective opportunity because notices were sent to an unused email account and portal upload alone was insufficient was treated as violating natural justice, warranting quashing of the assessment and remand for fresh adjudication. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790912 After the 2021 amendments, reassessment under Section 148 remains available where the case is not governed by the post-amendment search assessment scheme under Sections 153A and 153C, which applies only to searches or requisitions initiated up to 31.03.2021. Where the date of the alleged search is not established, a jurisdictional challenge to Section 148 proceedings may fail if the notice is otherwise issued within the amended reassessment framework and limitation under Section 149. Separately, an assessment order passed without effective opportunity because notices were sent to an unused email account and portal upload alone was insufficient was treated as violating natural justice, warranting quashing of the assessment and remand for fresh adjudication. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790912