https://www.taxtmi.com/caselaws?id=777893 The document concerns the limitation period for reopening assessments and the validity of notices issued under sections 148 and 148A, including the scope of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. It states that the Special Leave Petitions are covered by the Supreme Court's ruling in Union of India v. Rajeev Bansal, and that the Revenue's petitions are disposed of. The assessee is to be governed by the reasons discussed in that judgment, and the Assessing Officer must dispose of objections in accordance with the law laid down by the Court. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777893 The document concerns the limitation period for reopening assessments and the validity of notices issued under sections 148 and 148A, including the scope of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. It states that the Special Leave Petitions are covered by the Supreme Court's ruling in Union of India v. Rajeev Bansal, and that the Revenue's petitions are disposed of. The assessee is to be governed by the reasons discussed in that judgment, and the Assessing Officer must dispose of objections in accordance with the law laid down by the Court. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777893