https://www.taxtmi.com/caselaws?id=794160 Notice under section 148 for Assessment Year 2015-16 was held time-barred because it was issued on 07.04.2022, after the six-year outer limit under the pre-amended section 149(1) had expired on 31.03.2022. The exclusion of time under the provisos to section 149(1) could not revive a notice already beyond the statutory limit for that assessment year. On that basis, the reassessment proceedings founded on the invalid notice were held unsustainable and quashed in favour of the assessee. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794160 Notice under section 148 for Assessment Year 2015-16 was held time-barred because it was issued on 07.04.2022, after the six-year outer limit under the pre-amended section 149(1) had expired on 31.03.2022. The exclusion of time under the provisos to section 149(1) could not revive a notice already beyond the statutory limit for that assessment year. On that basis, the reassessment proceedings founded on the invalid notice were held unsustainable and quashed in favour of the assessee. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794160