https://www.taxtmi.com/caselaws?id=769453 Where the Revenue had conceded in an earlier three-judge decision that, for assessment year 2015-16, notices issued on or after 1 April 2021 had to be dropped under the statutory relaxation regime, a notice dated 25 June 2021 could not survive. The Court held that no further adjudication on the merits was required once the notice fell beyond the relevant cutoff date. The impugned notice was quashed and set aside, the writ petitions were allowed, and the connected appeals were disposed of by granting the relief sought. en-us Wed, 02 Apr 2025 00:00:00 +0530 Wed, 10 Sep 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769453 Where the Revenue had conceded in an earlier three-judge decision that, for assessment year 2015-16, notices issued on or after 1 April 2021 had to be dropped under the statutory relaxation regime, a notice dated 25 June 2021 could not survive. The Court held that no further adjudication on the merits was required once the notice fell beyond the relevant cutoff date. The impugned notice was quashed and set aside, the writ petitions were allowed, and the connected appeals were disposed of by granting the relief sought. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769453