https://www.taxtmi.com/caselaws?id=463489 SLPs by the revenue were disposed of as covered by an earlier SC precedent; notices issued under sections 147/148/148A and the applicability of TOLA and the reassessment provisions of the Finance Act, 2021 are to be governed by the ratio of that precedent. Assessees will be bound by the reasons in the said SC judgment and the AO must dispose of objections in accordance with the law and the guidance provided by the SC. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 03 Sep 2025 19:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463489 SLPs by the revenue were disposed of as covered by an earlier SC precedent; notices issued under sections 147/148/148A and the applicability of TOLA and the reassessment provisions of the Finance Act, 2021 are to be governed by the ratio of that precedent. Assessees will be bound by the reasons in the said SC judgment and the AO must dispose of objections in accordance with the law and the guidance provided by the SC. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463489