https://www.taxtmi.com/caselaws?id=418897 The Rajasthan High Court, in a judgment delivered by a Division Bench, quashed the reassessment notices challenged by the petitioner for being issued to a deceased person and for the period prior to 01.04.2021 without following the new provisions introduced by the Finance Act, 2021. The court emphasized the need to adhere to the revised procedures and time limits for issuing reassessment notices, as outlined in the amended provisions of the Income Tax Act. The court also addressed a dissenting view from another High Court, ultimately upholding the decision to quash the impugned notices. en-us Mon, 07 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 06:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418897 The Rajasthan High Court, in a judgment delivered by a Division Bench, quashed the reassessment notices challenged by the petitioner for being issued to a deceased person and for the period prior to 01.04.2021 without following the new provisions introduced by the Finance Act, 2021. The court emphasized the need to adhere to the revised procedures and time limits for issuing reassessment notices, as outlined in the amended provisions of the Income Tax Act. The court also addressed a dissenting view from another High Court, ultimately upholding the decision to quash the impugned notices. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418897