notice issue after time limitation under section 149(1) is barred

Written On: January 22, 2026

Category: Income Tax

CCIT & Anr. V/s M/s. Sheetal International Private Limited, SC Order

The issue was related to validity of reassessment proceedings - notice was issued beyond the period of limitation as prescribed in first proviso to Section 149(1) - Delay filling SLP beyond time by 320 days.

As decided by - DELHI HIGH COURT notice could be issued u/s 148 of the new regime for assessment year 2021-2022 and before only if the time limit for issuance of such notice continued to exist u/s 149(1) (b) of the old regime.

The first proviso to Section 149(1) (b) requires the determination of whether the time limit prescribed under Section 149(1) (b) of the old regime continues to exist for the assessment year 2021-2022 and before. Resultantly, a notice under Section 148 of the new regime cannot be issued if the period of six years from the end of the relevant assessment year has expired at the time of issuance of the notice.

We do not find sufficient explanation to condone the delay. The special leave petition is, accordingly, dismissed on ground of delay.

Pending application(s), if any, shall stand disposed of.

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