https://www.taxtmi.com/caselaws?id=472852 Section 149's first proviso preserves the former reassessment limitation for assessment years beginning on or before 1 April 2021. Where the erstwhile six-year period had expired for Assessment Year 2014-15 on 31 March 2021, a notice issued later under the former Section 148, even if deemed a Section 148A notice under the substituted regime, could not revive reassessment jurisdiction. The reassessment notice and consequential reassessment were therefore time-barred and without jurisdiction. en-us Thu, 30 May 2024 00:00:00 +0530 Tue, 27 Oct 2026 11:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472852 Section 149's first proviso preserves the former reassessment limitation for assessment years beginning on or before 1 April 2021. Where the erstwhile six-year period had expired for Assessment Year 2014-15 on 31 March 2021, a notice issued later under the former Section 148, even if deemed a Section 148A notice under the substituted regime, could not revive reassessment jurisdiction. The reassessment notice and consequential reassessment were therefore time-barred and without jurisdiction. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472852