https://www.taxtmi.com/caselaws?id=792209 A reassessment notice under the substituted section 148 regime must be issued within the surviving limitation period after accounting for the earlier deemed notice under section 148A(b) and the time allowed for compliance. Applying that transitional computation, the notice issued on 28.07.2022 and the section 148A(d) order passed on 27.07.2022 were both beyond the available time. The notice was therefore time-barred, and the reassessment proceedings were invalid and liable to be quashed. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792209 A reassessment notice under the substituted section 148 regime must be issued within the surviving limitation period after accounting for the earlier deemed notice under section 148A(b) and the time allowed for compliance. Applying that transitional computation, the notice issued on 28.07.2022 and the section 148A(d) order passed on 27.07.2022 were both beyond the available time. The notice was therefore time-barred, and the reassessment proceedings were invalid and liable to be quashed. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792209