https://www.taxtmi.com/caselaws?id=471724 Reassessment notice under Section 148 for assessment year 2014-15 was required to be issued by 14 June 2022 after applying the surviving limitation period under the transition to the new reassessment regime. The notice issued on 25 July 2022 was therefore time-barred. Consequently, the reassessment proceedings and resulting reassessment order were void from inception and liable to be quashed. en-us Fri, 29 Aug 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471724 Reassessment notice under Section 148 for assessment year 2014-15 was required to be issued by 14 June 2022 after applying the surviving limitation period under the transition to the new reassessment regime. The notice issued on 25 July 2022 was therefore time-barred. Consequently, the reassessment proceedings and resulting reassessment order were void from inception and liable to be quashed. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471724