https://www.taxtmi.com/caselaws?id=802733 Where the statutory pre-notice procedure does not apply to information obtained through a third-party search, time spent on that procedure cannot extend the limitation period for a reassessment notice. If the notice is issued more than three years after the relevant assessment year and the alleged escaped income is below Rs. 50 lakh, the notice is time-barred. Reassessment jurisdiction is consequently invalid, and the resulting assessment order is unsustainable. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 14 Nov 2026 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802733 Where the statutory pre-notice procedure does not apply to information obtained through a third-party search, time spent on that procedure cannot extend the limitation period for a reassessment notice. If the notice is issued more than three years after the relevant assessment year and the alleged escaped income is below Rs. 50 lakh, the notice is time-barred. Reassessment jurisdiction is consequently invalid, and the resulting assessment order is unsustainable. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802733