https://www.taxtmi.com/caselaws?id=470662 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were barred by limitation where the applicable period under Section 149 had expired. The extended period preserved by TOLA did not permit completion of reassessment proceedings beyond that limitation. Proceedings initiated under Section 148A(b) after expiry of the six-year period were likewise time-barred. Consequently, a notice issued under Section 148 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 barred by limitation where the applicable period under Section 149 had expired. The extended period preserved by TOLA did not permit completion of reassessment proceedings beyond that limitation. Proceedings initiated under Section 148A(b) after expiry of the six-year period were likewise time-barred. Consequently, a notice issued under Section 148 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