https://www.taxtmi.com/caselaws?id=473047 Proceedings under section 148A for assessment year 2016-17 were time-barred because the three-year period expired on 31 March 2020 and the alleged escaped income was below the Rs. 50 lakh threshold for the longer period under section 149. Consequential proceedings under section 148 could not be maintained beyond the statutory period. Where the limitation bar deprives the assessing authority of jurisdiction and requires no detailed factual enquiry, the taxpayer need not pursue proceedings before that authority. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 02 Nov 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473047 Proceedings under section 148A for assessment year 2016-17 were time-barred because the three-year period expired on 31 March 2020 and the alleged escaped income was below the Rs. 50 lakh threshold for the longer period under section 149. Consequential proceedings under section 148 could not be maintained beyond the statutory period. Where the limitation bar deprives the assessing authority of jurisdiction and requires no detailed factual enquiry, the taxpayer need not pursue proceedings before that authority. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473047