https://www.taxtmi.com/caselaws?id=791751 A notice issued under section 148 was held time-barred because it was served after the six-year limitation period under section 149(1)(b) had expired. As the notice was issued on 28.04.2022 for assessment year 2015-16, it should have been issued on or before 31.03.2022. The invalid notice could not sustain the reassessment proceedings, so the reassessment order was also invalid and the assessee succeeded. en-us Thu, 14 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791751 A notice issued under section 148 was held time-barred because it was served after the six-year limitation period under section 149(1)(b) had expired. As the notice was issued on 28.04.2022 for assessment year 2015-16, it should have been issued on or before 31.03.2022. The invalid notice could not sustain the reassessment proceedings, so the reassessment order was also invalid and the assessee succeeded. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791751