https://www.taxtmi.com/caselaws?id=792666 A reassessment order under Section 148A(d) and the consequential notice under Section 148 were within limitation because the assessee's adjournment request was declined and 15.04.2024 was treated as the deemed date of reply. On that basis, the Assessing Officer had seven days to complete the action under the fifth and sixth provisos to Section 149, and the order and notice issued on 16.04.2024 fell within the permitted period. The limitation challenge therefore failed. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792666 A reassessment order under Section 148A(d) and the consequential notice under Section 148 were within limitation because the assessee's adjournment request was declined and 15.04.2024 was treated as the deemed date of reply. On that basis, the Assessing Officer had seven days to complete the action under the fifth and sixth provisos to Section 149, and the order and notice issued on 16.04.2024 fell within the permitted period. The limitation challenge therefore failed. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792666