https://www.taxtmi.com/caselaws?id=771324 The validity of reassessment notices and proceedings under the new Section 148A is treated as governed by the Supreme Court's ruling in Rajeev Bansal, including the limitation period for issuing notice under Section 148A(b). The assessing officer must dispose of objections in accordance with that law, and any aggrieved assessee may pursue available remedies except on issues already concluded by the Court's earlier judgment. The Revenue's special leave petitions are disposed of on that basis. en-us Fri, 10 Jan 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771324 The validity of reassessment notices and proceedings under the new Section 148A is treated as governed by the Supreme Court's ruling in Rajeev Bansal, including the limitation period for issuing notice under Section 148A(b). The assessing officer must dispose of objections in accordance with that law, and any aggrieved assessee may pursue available remedies except on issues already concluded by the Court's earlier judgment. The Revenue's special leave petitions are disposed of on that basis. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771324