https://www.taxtmi.com/caselaws?id=472121 For reassessment notices treated as deemed notices under section 148A(b), a fresh notice under section 148 must be issued within the limitation period surviving under the Income-tax Act read with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. On the stated computation, that period expired on 13.06.2022. The notice under section 148 and the order under section 148A(d), both issued on 29.07.2022, were therefore time-barred, invalidating the notice and consequential reassessment proceedings. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 30 Sep 2026 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472121 For reassessment notices treated as deemed notices under section 148A(b), a fresh notice under section 148 must be issued within the limitation period surviving under the Income-tax Act read with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. On the stated computation, that period expired on 13.06.2022. The notice under section 148 and the order under section 148A(d), both issued on 29.07.2022, were therefore time-barred, invalidating the notice and consequential reassessment proceedings. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472121