https://www.taxtmi.com/caselaws?id=469121 A notice issued under Section 148 for assessment year 2013-14 was treated, in light of Ashish Agarwal, as a Section 148A(b) notice, but it remained time-barred because it was issued at the tail end of limitation and no further valid notice under Section 148 could be issued thereafter. The court also found that the notice was not within the additional period under the fourth proviso to Section 149(1), and the later notice dated 27.06.2022 did not cure the defect. The impugned notice and the proceedings founded on it were therefore invalid. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 02 Jun 2026 21:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469121 A notice issued under Section 148 for assessment year 2013-14 was treated, in light of Ashish Agarwal, as a Section 148A(b) notice, but it remained time-barred because it was issued at the tail end of limitation and no further valid notice under Section 148 could be issued thereafter. The court also found that the notice was not within the additional period under the fourth proviso to Section 149(1), and the later notice dated 27.06.2022 did not cure the defect. The impugned notice and the proceedings founded on it were therefore invalid. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469121