Tag Archives: IN THE ITAT CHENNAI BENC

Reassessment Notice Issued After Limitation Under First Proviso to Section 149 Is Void and Quashed

By | November 2, 2026

Reassessment Notice Issued After Limitation Under First Proviso to Section 149 Is Void and Quashed Issue Whether a reassessment notice issued under Section 148 on 11.04.2022 for Assessment Year 2015-16 is barred by limitation under the first proviso to Section 149 of the Income-tax Act, 1961 (Section 282 of the Income-tax Act, 2025), rendering the… Read More »