https://www.taxtmi.com/caselaws?id=468862 Reassessment notices carried forward from the old regime under the post-2021 procedure must still be issued within the surviving limitation period after excluding the time lawfully available under section 148A(b). Applying that principle, the fresh section 148 notice was issued after the remaining time had expired, so it was time-barred, invalid, and without jurisdiction. The reassessment orders founded on that notice could not be sustained and were quashed in favour of the assessee. en-us Mon, 18 Aug 2025 00:00:00 +0530 Sat, 23 May 2026 13:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468862 Reassessment notices carried forward from the old regime under the post-2021 procedure must still be issued within the surviving limitation period after excluding the time lawfully available under section 148A(b). Applying that principle, the fresh section 148 notice was issued after the remaining time had expired, so it was time-barred, invalid, and without jurisdiction. The reassessment orders founded on that notice could not be sustained and were quashed in favour of the assessee. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468862