https://www.taxtmi.com/caselaws?id=792774 Reassessment limitation for AY 2017-18, the exclusion of time for filing a reply under section 148A(b), and the interaction of the first and fifth provisos to section 149(1) were the central issues concerning jurisdiction to issue notice under section 148. The Supreme Court found no good ground to interfere with the impugned High Court order and dismissed the Special Leave Petition. The text records the dismissal without adding further substantive reasoning or relief beyond disposal of the pending applications. en-us Fri, 29 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792774 Reassessment limitation for AY 2017-18, the exclusion of time for filing a reply under section 148A(b), and the interaction of the first and fifth provisos to section 149(1) were the central issues concerning jurisdiction to issue notice under section 148. The Supreme Court found no good ground to interfere with the impugned High Court order and dismissed the Special Leave Petition. The text records the dismissal without adding further substantive reasoning or relief beyond disposal of the pending applications. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792774