https://www.taxtmi.com/caselaws?id=470662 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were beyond the limitation period under Section 149 and could not be sustained through the time extension preserved by TOLA. The notes state that the applicable limitation had expired and that subsequent proceedings under Section 148A(b), initiated after the six-year period, were likewise time-barred. Consequently, the Section 148 notice for that assessment year was invalid. en-us Tue, 22 Jul 2025 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470662 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were beyond the limitation period under Section 149 and could not be sustained through the time extension preserved by TOLA. The notes state that the applicable limitation had expired and that subsequent proceedings under Section 148A(b), initiated after the six-year period, were likewise time-barred. Consequently, the Section 148 notice for that assessment year was invalid. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470662