Time spent defending a reassessment notice doesn’t extend the limitation period

Abhinav Jindal Vs ACIT (Delhi High Court) In the case of Abhinav Jindal v. Assistant Commissioner of Income Tax (Delhi High Court), the petitioner challenged a notice issued under Section 148A(b) and the subsequent order under Section 148A(d) regarding reassessment for the assessment year 2016-17. The primary issue revolved around whether the time spent defending a reassessment notice, which had been issued incorrectly under the old regime, could extend the limitation period for issuing a new notice. The petitioner contended that the notice issued on 24.04.2024 was beyond the statutory time li...