https://www.taxtmi.com/caselaws?id=472006 Reassessment notices issued during an extended period are treated as deemed notices under Section 148A(b). Time from the deemed notice until information is supplied and the assessee's response period expires is excluded for limitation purposes. A fresh notice under Section 148 must nevertheless be issued within the limitation period remaining under the Income-tax Act read with the relaxation legislation. Issuance after the surviving deadline renders the reassessment notice time-barred and invalid, with consequential proceedings liable to be quashed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472006 Reassessment notices issued during an extended period are treated as deemed notices under Section 148A(b). Time from the deemed notice until information is supplied and the assessee's response period expires is excluded for limitation purposes. A fresh notice under Section 148 must nevertheless be issued within the limitation period remaining under the Income-tax Act read with the relaxation legislation. Issuance after the surviving deadline renders the reassessment notice time-barred and invalid, with consequential proceedings liable to be quashed. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472006