https://www.taxtmi.com/caselaws?id=790911 In reassessment proceedings under the substituted sections 148 to 151, limitation must be computed under the amended regime together with the relaxation legislation and binding Supreme Court directions on exclusion of time. On that basis, the section 148A(b) notice, the section 148A(d) order and the consequential assessment were treated as within time. Approval under amended section 151 was also upheld because the sanction came from a statutory specified authority for a case beyond three years. The writ challenge therefore failed on both limitation and prior approval, and the reassessment action was sustained, leaving the assessee to pursue the statutory appellate remedy. 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=790911 In reassessment proceedings under the substituted sections 148 to 151, limitation must be computed under the amended regime together with the relaxation legislation and binding Supreme Court directions on exclusion of time. On that basis, the section 148A(b) notice, the section 148A(d) order and the consequential assessment were treated as within time. Approval under amended section 151 was also upheld because the sanction came from a statutory specified authority for a case beyond three years. The writ challenge therefore failed on both limitation and prior approval, and the reassessment action was sustained, leaving the assessee to pursue the statutory appellate remedy. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790911