https://www.taxtmi.com/caselaws?id=777894 SC held that the SLP challenging reassessment notices is covered by the Court's earlier decision and dismissed the Revenue's petitions. The reopening/time-limit and validity of notices under sections 147/148/148A, and the applicability of TOLA and the Finance Act, 2021 reassessment provisions, are to be determined in accordance with the reasons given in the earlier SC judgment. The HC decision favoring the taxpayer is subsumed by the SC ruling; the assessee is governed by the principles laid down in that prior judgment. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777894 SC held that the SLP challenging reassessment notices is covered by the Court's earlier decision and dismissed the Revenue's petitions. The reopening/time-limit and validity of notices under sections 147/148/148A, and the applicability of TOLA and the Finance Act, 2021 reassessment provisions, are to be determined in accordance with the reasons given in the earlier SC judgment. The HC decision favoring the taxpayer is subsumed by the SC ruling; the assessee is governed by the principles laid down in that prior judgment. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777894