https://www.taxtmi.com/caselaws?id=468984 Reassessment under sections 148, 148A, 149 and 151 of the Income-tax Act was found time-barred because the extended period for issuing notice had already run and only the residual time after the earlier notice and section 148A proceedings remained available. On the facts recorded, the last valid date for issue of notice under section 148 expired on 23.07.2022, but the notice was issued on 27.07.2022. The notice was therefore without jurisdiction, and the assessment founded on it could not survive; the limitation and jurisdictional objections were accepted in favour of the assessee. en-us Wed, 18 Jun 2025 00:00:00 +0530 Wed, 27 May 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468984 Reassessment under sections 148, 148A, 149 and 151 of the Income-tax Act was found time-barred because the extended period for issuing notice had already run and only the residual time after the earlier notice and section 148A proceedings remained available. On the facts recorded, the last valid date for issue of notice under section 148 expired on 23.07.2022, but the notice was issued on 27.07.2022. The notice was therefore without jurisdiction, and the assessment founded on it could not survive; the limitation and jurisdictional objections were accepted in favour of the assessee. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468984