https://www.taxtmi.com/caselaws?id=791055 Reassessment proceedings were time-barred because the notice treated as a Section 148A(b) show-cause notice and the consequential Section 148A(d) order were issued after expiry of the statutory period applicable after the Supreme Court's directions in Ashish Agarwal. The assessee had responded within the permitted time, but the reopening steps were still taken beyond the permissible limit, so the notice under Section 148 and the order under Section 148A(d) were invalid and liable to be set aside. The separate objection relating to approval by the specified authority was not adjudicated because limitation was dispositive. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 05 May 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791055 Reassessment proceedings were time-barred because the notice treated as a Section 148A(b) show-cause notice and the consequential Section 148A(d) order were issued after expiry of the statutory period applicable after the Supreme Court's directions in Ashish Agarwal. The assessee had responded within the permitted time, but the reopening steps were still taken beyond the permissible limit, so the notice under Section 148 and the order under Section 148A(d) were invalid and liable to be set aside. The separate objection relating to approval by the specified authority was not adjudicated because limitation was dispositive. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791055