https://www.taxtmi.com/caselaws?id=795761 Reassessment proceedings for Assessment Year 2014-15 were treated as time-barred because the original notice was deemed to be issued under Section 148A(b), and the surviving limitation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 expired on 16 June 2022 after excluding the prescribed periods for supplying information and the assessee's response. The fresh reassessment notice and order under Section 148A(d), issued on 29 July 2022, were therefore invalid, along with the consequential reopening proceedings. en-us Tue, 09 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795761 Reassessment proceedings for Assessment Year 2014-15 were treated as time-barred because the original notice was deemed to be issued under Section 148A(b), and the surviving limitation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 expired on 16 June 2022 after excluding the prescribed periods for supplying information and the assessee's response. The fresh reassessment notice and order under Section 148A(d), issued on 29 July 2022, were therefore invalid, along with the consequential reopening proceedings. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795761