https://www.taxtmi.com/caselaws?id=793811 A notice issued under Section 148 for Assessment Year 2015-16 was treated as time-barred because it had been issued on or after 1 April 2021, bringing the matter within the concession recorded before the Supreme Court in Rajeev Bansal. Once the assessment year and the date of issue were admitted, no further adjudication was required on limitation, and the challenge to the notice succeeded. The notice was set aside, and all consequential action taken pursuant to it was quashed. en-us Mon, 15 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793811 A notice issued under Section 148 for Assessment Year 2015-16 was treated as time-barred because it had been issued on or after 1 April 2021, bringing the matter within the concession recorded before the Supreme Court in Rajeev Bansal. Once the assessment year and the date of issue were admitted, no further adjudication was required on limitation, and the challenge to the notice succeeded. The notice was set aside, and all consequential action taken pursuant to it was quashed. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793811