https://www.taxtmi.com/caselaws?id=796567 A section 148 notice issued on 23 July 2022 for assessment year 2015-16 was described as invalid because notices issued on or after 1 April 2021 for that year fell outside the period permitted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The reassessment had originated under the earlier regime, followed by proceedings under section 148A and a fresh notice. The text notes that the Revenue conceded the point and that cited decisions supported dropping such notices. Consequently, the notice was quashed and the reassessment could not survive. en-us Thu, 01 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796567 A section 148 notice issued on 23 July 2022 for assessment year 2015-16 was described as invalid because notices issued on or after 1 April 2021 for that year fell outside the period permitted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The reassessment had originated under the earlier regime, followed by proceedings under section 148A and a fresh notice. The text notes that the Revenue conceded the point and that cited decisions supported dropping such notices. Consequently, the notice was quashed and the reassessment could not survive. Case-Laws Income Tax Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796567