https://www.taxtmi.com/caselaws?id=793583 A reassessment notice for AY 2015-16 was time-barred because the six-year limitation under the unamended section 149 expired on 31.03.2022, while the notice was issued on 23.04.2022. The extended ten-year period under the amended regime could not be used to revive the notice, as the first proviso to section 149 prevents reopening where the notice was already barred under the earlier law. The notice under section 148 was therefore invalid, and the consequential reassessment could not survive and was quashed. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793583 A reassessment notice for AY 2015-16 was time-barred because the six-year limitation under the unamended section 149 expired on 31.03.2022, while the notice was issued on 23.04.2022. The extended ten-year period under the amended regime could not be used to revive the notice, as the first proviso to section 149 prevents reopening where the notice was already barred under the earlier law. The notice under section 148 was therefore invalid, and the consequential reassessment could not survive and was quashed. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793583