https://www.taxtmi.com/caselaws?id=793738 Reassessment for AY 2015-16 was found time-barred because the notice under section 148, issued on 29.06.2021, and the consequent proceedings under sections 148A and 148 fell beyond the permissible limitation period. The appellate authority had already quashed the reopening on that basis, and the ITAT found no infirmity in that view. The reopening could not therefore be sustained, and the Revenue's challenge failed. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 22 Jun 2026 12:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793738 Reassessment for AY 2015-16 was found time-barred because the notice under section 148, issued on 29.06.2021, and the consequent proceedings under sections 148A and 148 fell beyond the permissible limitation period. The appellate authority had already quashed the reopening on that basis, and the ITAT found no infirmity in that view. The reopening could not therefore be sustained, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793738