Tag Archives: Jay Bharat Dyeing and Printing (P.) Ltd.

Section 148 Notice for AY 2015-16 Issued Post-Ashish Agarwal Beyond Limitation Period Is Invalid

By | August 1, 2026

Section 148 Notice for AY 2015-16 Issued Post-Ashish Agarwal Beyond Limitation Period Is Invalid Issue Whether a Section 148 reassessment notice for Assessment Year 2015–16 issued on July 27, 2022, pursuant to the Supreme Court’s Ashish Agarwal ruling, is barred by limitation under the principles laid down in Union of India v. Rajeev Bansal. Facts… Read More »

Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid

By | July 30, 2026

Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid Issue Whether the Section 148A(d) order and Section 148 notice issued on 27.07.2022 for Assessment Year 2015-16 were barred by limitation under the new reassessment regime as interpreted in… Read More »