Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149

Jasbir Singh Oberoi Vs Union of India and others (Jammu and Kashmir High Court)

Sub: Whether notice u/s 148 dated 25th July 2022 which was originally issued on 31st May 2021 and which was deemed to be notice u/s 148A(b) in terms of decision of Ashish Agarwal for AY 2013-14 is barred by limitation?

This judgement has analysed both the decisions of Rajeev Bansal and Ashish Agarwal and will be helpful in deciding the limitation period.

The controversy regarding the limitation period for issuance of notices which were originally issued after 1-4-2021 unde

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