Cases prior to Assessment year 18-19 wont get opened by AO?

From 1 September 2024, any notice under Section 148 issued after a notice under Section 148A will be restricted to a period of five years and three months from the end of the relevant assessment year, provided the income exceeds Rs 50 lakh. This deadline means that after 31 August 2024, the Income Tax department cannot issue reassessment notices for AY 2018-19.