https://www.taxtmi.com/caselaws?id=792566 A reassessment notice issued under section 148 was time-barred because it could have been issued only up to 14.06.2022 but was actually issued on 30.06.2022. The Tribunal treated the late notice as invalid, and once the jurisdictional foundation failed, the reassessment proceedings and the consequential assessment could not survive in law. The additional ground therefore succeeded, and the assessment order was treated as void. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792566 A reassessment notice issued under section 148 was time-barred because it could have been issued only up to 14.06.2022 but was actually issued on 30.06.2022. The Tribunal treated the late notice as invalid, and once the jurisdictional foundation failed, the reassessment proceedings and the consequential assessment could not survive in law. The additional ground therefore succeeded, and the assessment order was treated as void. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792566