https://www.taxtmi.com/caselaws?id=792951 A notice under section 148 for assessment year 2015-16 was held time-barred under section 149 because it was issued on 13.04.2022, beyond the limitation period applicable under the unamended regime. The amended reassessment framework did not revive a notice that had already become barred for assessment years beginning on or before 01.04.2021. On that basis, the notice was quashed, and the reassessment order failed as it was founded on an invalid notice. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 05 Jun 2026 11:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792951 A notice under section 148 for assessment year 2015-16 was held time-barred under section 149 because it was issued on 13.04.2022, beyond the limitation period applicable under the unamended regime. The amended reassessment framework did not revive a notice that had already become barred for assessment years beginning on or before 01.04.2021. On that basis, the notice was quashed, and the reassessment order failed as it was founded on an invalid notice. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792951