https://www.taxtmi.com/caselaws?id=791638 A notice under section 148 was held time-barred because the Revenue could not prove valid issuance within the limitation period under section 149(1)(b). The original notice was returned for incomplete address, and the later dispatch with the covering letter was beyond the deadline; in the absence of conclusive evidence that the notice had left the Assessing Officer's control in time, the presumption under section 27 of the General Clauses Act did not apply. Section 292BB was confined to defects in service and could not cure non-issuance or invalid issuance within limitation. The reassessment was therefore void ab initio and quashed. en-us Mon, 04 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791638 A notice under section 148 was held time-barred because the Revenue could not prove valid issuance within the limitation period under section 149(1)(b). The original notice was returned for incomplete address, and the later dispatch with the covering letter was beyond the deadline; in the absence of conclusive evidence that the notice had left the Assessing Officer's control in time, the presumption under section 27 of the General Clauses Act did not apply. Section 292BB was confined to defects in service and could not cure non-issuance or invalid issuance within limitation. The reassessment was therefore void ab initio and quashed. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791638