https://www.taxtmi.com/caselaws?id=469093 Section 149(1) was applied as a composite limitation framework for reassessment, and the fifth proviso was read to exclude the time or extended time allowed to the assessee under section 148A(b). Because proceedings under section 148A(b) began before the limitation period expired and the delay in completing the pre-notice process arose from the assessee's adjournment requests, the period from 28.03.2024 to 15.04.2024 was excluded. On that basis, the notice issued under section 148 was treated as within limitation and validly issued within jurisdiction. en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 02 Jun 2026 12:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469093 Section 149(1) was applied as a composite limitation framework for reassessment, and the fifth proviso was read to exclude the time or extended time allowed to the assessee under section 148A(b). Because proceedings under section 148A(b) began before the limitation period expired and the delay in completing the pre-notice process arose from the assessee's adjournment requests, the period from 28.03.2024 to 15.04.2024 was excluded. On that basis, the notice issued under section 148 was treated as within limitation and validly issued within jurisdiction. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469093