https://www.taxtmi.com/caselaws?id=797963 Reassessment limitation for AY 2013-14 expired on 31 March 2020. Extensions applied only where the original limitation date fell within their expressly specified periods; the later extension from 31 March 2021 to 30 April 2021 did not cover an original expiry on 31 March 2020. Although signed on 31 March 2021, the notice was issued on 1 April 2021 and was time-barred, rendering the consequential assessment orders legally invalid. Participation in reassessment proceedings does not cure a notice issued beyond statutory limitation, because the deeming rule concerns defective service rather than delayed issuance. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797963 Reassessment limitation for AY 2013-14 expired on 31 March 2020. Extensions applied only where the original limitation date fell within their expressly specified periods; the later extension from 31 March 2021 to 30 April 2021 did not cover an original expiry on 31 March 2020. Although signed on 31 March 2021, the notice was issued on 1 April 2021 and was time-barred, rendering the consequential assessment orders legally invalid. Participation in reassessment proceedings does not cure a notice issued beyond statutory limitation, because the deeming rule concerns defective service rather than delayed issuance. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797963