https://www.taxtmi.com/caselaws?id=773725 GUJARAT HC held that notices issued under sections 148 and 148A(b) for A.Y. 2015-16 are time-barred. Notices issued on or after 01.04.2021 must be dropped under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020 as not falling within the prescribed completion period, and notices issued after 31.03.2022 (including those dated 27/28/29.07.2022) are likewise barred. Consequently, the impugned reopening notices cannot be sustained. en-us Tue, 17 Jun 2025 00:00:00 +0530 Tue, 14 Jul 2026 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773725 GUJARAT HC held that notices issued under sections 148 and 148A(b) for A.Y. 2015-16 are time-barred. Notices issued on or after 01.04.2021 must be dropped under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020 as not falling within the prescribed completion period, and notices issued after 31.03.2022 (including those dated 27/28/29.07.2022) are likewise barred. Consequently, the impugned reopening notices cannot be sustained. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773725