https://www.taxtmi.com/caselaws?id=792432 The ITAT Delhi held that the second notice issued under section 148 was barred by limitation under the post-Ashish Agarwal regime, as the notice was issued beyond the surviving time period and the Revenue did not dispute the sequence of events. Relying on Ram Balram Buildhome and Ashish Agarwal, the Tribunal found the reassessment founded on that notice unsustainable and quashed it as bad in law and void ab initio. The appeal was partly allowed, and the merits were left open as academic. en-us Fri, 22 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792432 The ITAT Delhi held that the second notice issued under section 148 was barred by limitation under the post-Ashish Agarwal regime, as the notice was issued beyond the surviving time period and the Revenue did not dispute the sequence of events. Relying on Ram Balram Buildhome and Ashish Agarwal, the Tribunal found the reassessment founded on that notice unsustainable and quashed it as bad in law and void ab initio. The appeal was partly allowed, and the merits were left open as academic. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792432