https://www.taxtmi.com/highlights?id=104990 Surviving limitation following treatment of an original reassessment notice as a preliminary-enquiry notice is confined to the unexpired time remaining on the original notice's terminal date. After applicable statutory exclusions, the preliminary order and fresh reassessment notice must be issued within that balance, subject to the minimum seven-day period where applicable. Supplying material again does not restart limitation where it was already provided and answered. A fresh notice issued after expiry is time-barred and cannot create reassessment jurisdiction; consequential proceedings fail. en-us Thu, 15 Oct 2026 05:44:05 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104990 Surviving limitation following treatment of an original reassessment notice as a preliminary-enquiry notice is confined to the unexpired time remaining on the original notice's terminal date. After applicable statutory exclusions, the preliminary order and fresh reassessment notice must be issued within that balance, subject to the minimum seven-day period where applicable. Supplying material again does not restart limitation where it was already provided and answered. A fresh notice issued after expiry is time-barred and cannot create reassessment jurisdiction; consequential proceedings fail. Highlights Income Tax Thu, 15 Oct 2026 05:44:05 +0530 https://www.taxtmi.com/highlights?id=104990