https://www.taxtmi.com/caselaws?id=773196 A reassessment notice for assessment year 2017-18 issued under the substituted reassessment regime after the applicable limitation period was treated as invalid. The analysis notes that, applying the extension available under TOLA and binding Supreme Court directions, the outer limit expired on 30.06.2021, while the later notice was issued on 20.07.2022. Because the notice itself was time-barred, the reassessment proceedings could not survive and the resulting reassessment order was void ab initio. en-us Wed, 21 May 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773196 A reassessment notice for assessment year 2017-18 issued under the substituted reassessment regime after the applicable limitation period was treated as invalid. The analysis notes that, applying the extension available under TOLA and binding Supreme Court directions, the outer limit expired on 30.06.2021, while the later notice was issued on 20.07.2022. Because the notice itself was time-barred, the reassessment proceedings could not survive and the resulting reassessment order was void ab initio. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773196