https://www.taxtmi.com/caselaws?id=793169 Delay in filing a cross objection may be condoned on sufficient cause, and a purely legal jurisdictional challenge to reassessment can be admitted even if not separately adjudicated earlier. On limitation, a notice under section 148 issued for assessment year 2015-16 after the expiry of the period available under the earlier reassessment regime could not be saved by the amended section 149 framework. The notice was therefore treated as barred by limitation, rendering the reassessment invalid. The ratio stated is that, for assessment years governed by the old limitation regime, a time-barred reassessment notice cannot be revived by later amended time limits. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793169 Delay in filing a cross objection may be condoned on sufficient cause, and a purely legal jurisdictional challenge to reassessment can be admitted even if not separately adjudicated earlier. On limitation, a notice under section 148 issued for assessment year 2015-16 after the expiry of the period available under the earlier reassessment regime could not be saved by the amended section 149 framework. The notice was therefore treated as barred by limitation, rendering the reassessment invalid. The ratio stated is that, for assessment years governed by the old limitation regime, a time-barred reassessment notice cannot be revived by later amended time limits. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793169