https://www.taxtmi.com/highlights?id=74264 Reopening of assessment u/s 147 - Time limit for notice - (TOLA) application - as the foundation of the entire reassessment proceeding, viz., the notice issued in June 2021 itself was barred by limitation in view of non-applicability of Notification No. 20/2021, the superstructure sitting thereon, viz., the reassessment proceedings initiated pursuant to judgment in Ashish Agarwal will also be regarded as beyond time limit. - HC en-us Thu, 18 Jan 2024 09:00:14 +0530 Thu, 18 Jan 2024 09:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74264 Reopening of assessment u/s 147 - Time limit for notice - (TOLA) application - as the foundation of the entire reassessment proceeding, viz., the notice issued in June 2021 itself was barred by limitation in view of non-applicability of Notification No. 20/2021, the superstructure sitting thereon, viz., the reassessment proceedings initiated pursuant to judgment in Ashish Agarwal will also be regarded as beyond time limit. - HC Highlights Income Tax Thu, 18 Jan 2024 09:00:14 +0530 https://www.taxtmi.com/highlights?id=74264