Quashes Income Tax Reassessment Notice for AY 2013–14 — “Section 148A(d) Cannot Override Section 149’s Limitation”: Reassessment Held Invalid as Time-Barred Despite TOLA Extension

Court’s Decision The Bombay High Court at Goa quashed the reassessment notice dated 29.07.2022 issued under Section 148 of the Income Tax Act for AY 2013–14 as being time-barred under…