https://www.taxtmi.com/caselaws?id=792617 Time granted in a notice under Section 148A(b) for filing a reply is excluded while computing limitation under the fifth proviso to Section 149(1) of the Income-tax Act, 1961. After the reply is filed, the Assessing Officer must act within seven days under the sixth proviso to Section 149(1) to pass an order under Section 148A(d) and issue notice under Section 148. Applying this computation, the notice under Section 148 and the order under Section 148A(d) dated 30.04.2024 were beyond limitation and invalid. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 30 May 2026 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792617 Time granted in a notice under Section 148A(b) for filing a reply is excluded while computing limitation under the fifth proviso to Section 149(1) of the Income-tax Act, 1961. After the reply is filed, the Assessing Officer must act within seven days under the sixth proviso to Section 149(1) to pass an order under Section 148A(d) and issue notice under Section 148. Applying this computation, the notice under Section 148 and the order under Section 148A(d) dated 30.04.2024 were beyond limitation and invalid. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792617