https://www.taxtmi.com/caselaws?id=470527 A notice under section 148 for assessment year 2015-16 issued after expiry of the erstwhile six-year limitation period is time-barred. The article states that the limitation period ended on 31 March 2022 and that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 did not extend it for a notice issued thereafter. It notes that applicable Supreme Court rulings require reassessment notices for that assessment year issued on or after 1 April 2021 to be dropped. Consequently, the 3 April 2022 notice was without jurisdiction, and the reassessment and assessment under section 147 were quashed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470527 A notice under section 148 for assessment year 2015-16 issued after expiry of the erstwhile six-year limitation period is time-barred. The article states that the limitation period ended on 31 March 2022 and that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 did not extend it for a notice issued thereafter. It notes that applicable Supreme Court rulings require reassessment notices for that assessment year issued on or after 1 April 2021 to be dropped. Consequently, the 3 April 2022 notice was without jurisdiction, and the reassessment and assessment under section 147 were quashed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470527