Reassessment notice u/s. 148 quashed as being barred by limitation

Sanjay Kumar Bhutra Vs ITO (ITAT Kolkata)

ITAT Kolkata held that issuance of reassessment notice under section 148 of the Income Tax Act expiry of specified period of limitation is time barred and hence invalid and bad-in-law. Accordingly, appeal of assessee is allowed and notice is quashed.

Facts- In the present case, the case was reopened for the assessment year 2013-14 by the jurisdictional AO by issuing original notice on 30.06.21 as per old regime and after that in view of the decision of the Hon’ble Supreme Court in Union of India Ashish Agarwal [202

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