https://www.taxtmi.com/caselaws?id=794912 Limitation for issuing a reassessment notice under Section 148 is discussed in the context of the post-transition reassessment regime. Where the assessee has replied to a deemed notice under Section 148A(b) and has not requested further time, the surviving limitation period is treated as running from the date of that reply. A later notice granting an additional opportunity does not extend that period. The text also explains that an appellate challenge based on limitation may be raised where the issue can be decided from existing records without fresh factual investigation. A notice issued after expiry of the surviving period is described as invalid, with consequential reassessment proceedings unable to continue. en-us Tue, 07 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794912 Limitation for issuing a reassessment notice under Section 148 is discussed in the context of the post-transition reassessment regime. Where the assessee has replied to a deemed notice under Section 148A(b) and has not requested further time, the surviving limitation period is treated as running from the date of that reply. A later notice granting an additional opportunity does not extend that period. The text also explains that an appellate challenge based on limitation may be raised where the issue can be decided from existing records without fresh factual investigation. A notice issued after expiry of the surviving period is described as invalid, with consequential reassessment proceedings unable to continue. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794912