https://www.taxtmi.com/caselaws?id=794079 Reassessment limitation for AY 2017-18 turned on exclusion of time while considering replies under section 148A(b) and the first and fifth provisos to section 149(1). The High Court held that notice under section 148A(b) was issued within time and that the period consumed by adjournments sought by the assessees was excluded under the fifth proviso, so the section 148 notice was valid and free from jurisdictional defect. The Supreme Court declined to interfere and dismissed the special leave petition as devoid of merit. en-us Wed, 24 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794079 Reassessment limitation for AY 2017-18 turned on exclusion of time while considering replies under section 148A(b) and the first and fifth provisos to section 149(1). The High Court held that notice under section 148A(b) was issued within time and that the period consumed by adjournments sought by the assessees was excluded under the fifth proviso, so the section 148 notice was valid and free from jurisdictional defect. The Supreme Court declined to interfere and dismissed the special leave petition as devoid of merit. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794079