https://www.taxtmi.com/caselaws?id=472095 Reassessment proceedings initiated through a notice and an authorising order under Section 148A(d) fell outside the applicable statutory limitation period. Under the governing principle for reassessment limitation, both the notice and the Section 148A(d) order were invalid as time-barred. As limitation disposed of the validity issue, separate examination of other challenges was unnecessary. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 30 Sep 2026 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472095 Reassessment proceedings initiated through a notice and an authorising order under Section 148A(d) fell outside the applicable statutory limitation period. Under the governing principle for reassessment limitation, both the notice and the Section 148A(d) order were invalid as time-barred. As limitation disposed of the validity issue, separate examination of other challenges was unnecessary. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472095