https://www.taxtmi.com/caselaws?id=793447 The first proviso to the amended limitation scheme in section 149 bars a reopening notice for an assessment year beginning on or before 01.04.2021 if the notice could not have been issued under the unamended section 149(1)(b). Later exclusion provisions in section 149(1) do not revive a notice already hit by that bar. Where the foundation notice under section 148 is time-barred and invalid, any reassessment framed under sections 147, 144 and 144B lacks valid jurisdiction and cannot survive. en-us Fri, 12 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793447 The first proviso to the amended limitation scheme in section 149 bars a reopening notice for an assessment year beginning on or before 01.04.2021 if the notice could not have been issued under the unamended section 149(1)(b). Later exclusion provisions in section 149(1) do not revive a notice already hit by that bar. Where the foundation notice under section 148 is time-barred and invalid, any reassessment framed under sections 147, 144 and 144B lacks valid jurisdiction and cannot survive. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793447