https://www.taxtmi.com/forum/issue?id=120976 Reassessment in search-linked cases may fall within the excluded categories under the first proviso to Section 148A, where the Assessing Officer relies on seized or requisitioned material relating to the assessee. In such cases, Explanation 2(iv) to Section 148 supports direct issuance of notice under Section 148 without following the pre-notice procedure under Section 148A(b). The stronger available authorities recognise the non-applicability of Section 148A in such excluded cases, though reported cases specifically invalidating a Section 148A(b) notice in this setting are limited. en-us Thu, 25 Jun 2026 12:44:53 +0530 Mon, 29 Jun 2026 18:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120976 Reassessment in search-linked cases may fall within the excluded categories under the first proviso to Section 148A, where the Assessing Officer relies on seized or requisitioned material relating to the assessee. In such cases, Explanation 2(iv) to Section 148 supports direct issuance of notice under Section 148 without following the pre-notice procedure under Section 148A(b). The stronger available authorities recognise the non-applicability of Section 148A in such excluded cases, though reported cases specifically invalidating a Section 148A(b) notice in this setting are limited. Discussion-Forum Income Tax Thu, 25 Jun 2026 12:44:53 +0530 https://www.taxtmi.com/forum/issue?id=120976