https://www.taxtmi.com/caselaws?id=801058 Section 148 reassessment limitation permits only the time surviving from an earlier reassessment notice deemed to be a show-cause notice under Section 148A(b), after excluding time for supplying material and receiving a reply. Where the surviving period is below seven days, the statutory minimum period of seven days applies. A fresh notice issued after that period, even on calculations most favourable to the Revenue, is time-barred. A later communication merely re-supplying material already furnished does not revive or restart limitation. Reassessment founded on such a notice is without jurisdiction. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801058 Section 148 reassessment limitation permits only the time surviving from an earlier reassessment notice deemed to be a show-cause notice under Section 148A(b), after excluding time for supplying material and receiving a reply. Where the surviving period is below seven days, the statutory minimum period of seven days applies. A fresh notice issued after that period, even on calculations most favourable to the Revenue, is time-barred. A later communication merely re-supplying material already furnished does not revive or restart limitation. Reassessment founded on such a notice is without jurisdiction. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801058