Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 IT Act | Reassessment Notice Beyond Limitation Period Void Ab Initio : ITAT Ahmedabad
ITAT Ahmedabad rules that reassessment notices issued under Section 148 of the Income Tax Act beyond the prescribed limitation period are jurisdictionally defective and void. The decision reinforces strict compliance with procedural timelines, protecting assessees from belated tax scrutiny without valid grounds.