https://www.taxtmi.com/caselaws?id=469139 A reassessment notice under section 148 for assessment year 2015-16 was held time-barred because the unamended limitation had expired on 31.03.2022 and the notice was issued only on 09.04.2022. The first proviso to section 149(1)(b) was applied to hold that the amended ten-year regime cannot revive cases that had already become barred under the earlier law. The consequent reassessment order was therefore invalid and liable to be quashed, and the additions made in reassessment were unsustainable. en-us Wed, 28 Jan 2026 00:00:00 +0530 Tue, 09 Jun 2026 09:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469139 A reassessment notice under section 148 for assessment year 2015-16 was held time-barred because the unamended limitation had expired on 31.03.2022 and the notice was issued only on 09.04.2022. The first proviso to section 149(1)(b) was applied to hold that the amended ten-year regime cannot revive cases that had already become barred under the earlier law. The consequent reassessment order was therefore invalid and liable to be quashed, and the additions made in reassessment were unsustainable. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469139