https://www.taxtmi.com/caselaws?id=461048 Reassessment notices issued on or after 01.04.2021 for assessment year 2015-16 were treated as unsustainable because they fell outside the period saved under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, as reflected in the Supreme Court's concession in Rajeev Bansal. Applying that limitation ruling, the Delhi HC held that the notice under section 148 and the order under section 148A(d) of the Income-tax Act, 1961 could not stand, and both were set aside. en-us Thu, 19 Dec 2024 00:00:00 +0530 Tue, 02 Jun 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461048 Reassessment notices issued on or after 01.04.2021 for assessment year 2015-16 were treated as unsustainable because they fell outside the period saved under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, as reflected in the Supreme Court's concession in Rajeev Bansal. Applying that limitation ruling, the Delhi HC held that the notice under section 148 and the order under section 148A(d) of the Income-tax Act, 1961 could not stand, and both were set aside. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461048