S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred

HomeDirect TaxS. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT...

S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred

Direct Tax

Published on

14/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings against an assessee after holding that the notice issued under Section 148 of the Income Tax Act was time-barred and beyond jurisdiction. The Tribunal ruled that any reassessment initiated on the basis of such invalid notice is liable to be set…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
limitation

S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred

Membership Required

Latest articles

Can ED Invoke Emergency Attachment Powers Without Demonstrating Urgency? Karnataka High Court Answers

Bona Fide Purchaser Can’t Be Denied ITC Merely For Seller’s Deposit Tax Failure: Gauhati High Court

Yaba Seizure | Can Circumstantial Evidence Without Recovery Defeat Bail in NDPS Cases? Tripura HC Says Yes

Enhanced 60% Tax Under Amended S. 115BBE Can’t Be Imposed Retrospectively: Rajasthan HC

More like this

Can ED Invoke Emergency Attachment Powers Without Demonstrating Urgency? Karnataka High Court Answers

Bona Fide Purchaser Can’t Be Denied ITC Merely For Seller’s Deposit Tax Failure: Gauhati High Court

Yaba Seizure | Can Circumstantial Evidence Without Recovery Defeat Bail in NDPS Cases? Tripura HC Says Yes

About us

Company

Categories