https://www.taxtmi.com/caselaws?id=798655 Reassessment notices for assessment years commencing on or before 1 April 2021 remain subject to the limitation available under the pre-amendment regime under the first proviso to Section 149(1). For Assessment Year 2015-16, that preserved period expired on 31 March 2022, making a notice issued on 7 April 2022 time-barred; subsequent provisos cannot enlarge the preserved restriction. Sufficient cause for delayed appeals may arise where proceedings were initially filed before an incorrect territorial forum, communications were not received at an old address, and prompt action followed knowledge of the assessment. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798655 Reassessment notices for assessment years commencing on or before 1 April 2021 remain subject to the limitation available under the pre-amendment regime under the first proviso to Section 149(1). For Assessment Year 2015-16, that preserved period expired on 31 March 2022, making a notice issued on 7 April 2022 time-barred; subsequent provisos cannot enlarge the preserved restriction. Sufficient cause for delayed appeals may arise where proceedings were initially filed before an incorrect territorial forum, communications were not received at an old address, and prompt action followed knowledge of the assessment. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798655