Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 Income Tax Act | Reassessment Notice Beyond Six Years Void: ITAT Delhi Sets Limitation Bar for AY 2015-16
ITAT Delhi quashes reassessment notice u/s 148 for AY 2015-16, ruling notices issued beyond 31.03.2022 time-barred under the old regime. The decision reinforces strict adherence to limitation periods, impacting reassessment proceedings for taxpayers.
