https://www.taxtmi.com/caselaws?id=797696 Limitation for issuing a reassessment notice for AY 2017-18 expired on 11 June 2022 under the applicable reassessment framework and principles governing surviving limitation. A notice issued on 27 July 2022 fell outside the available statutory period. The resulting reassessment was treated as time-barred, leading to the reassessment order being quashed. The central legal point is that reassessment proceedings cannot continue where the notice itself is issued after the governing limitation period has expired. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797696 Limitation for issuing a reassessment notice for AY 2017-18 expired on 11 June 2022 under the applicable reassessment framework and principles governing surviving limitation. A notice issued on 27 July 2022 fell outside the available statutory period. The resulting reassessment was treated as time-barred, leading to the reassessment order being quashed. The central legal point is that reassessment proceedings cannot continue where the notice itself is issued after the governing limitation period has expired. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797696