https://www.taxtmi.com/caselaws?id=463615 Reassessment proceedings founded on a search conducted before 01.04.2021 were held to be covered by a prior Division Bench ruling of the same HC, and the parties agreed the issue was no longer res integra. The petition challenging the reassessment action was therefore treated as barred by the earlier concluded position, and the impugned order was quashed. The decision applies the earlier precedent to the stated factual background and grants relief on that basis. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 08 Sep 2025 18:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463615 Reassessment proceedings founded on a search conducted before 01.04.2021 were held to be covered by a prior Division Bench ruling of the same HC, and the parties agreed the issue was no longer res integra. The petition challenging the reassessment action was therefore treated as barred by the earlier concluded position, and the impugned order was quashed. The decision applies the earlier precedent to the stated factual background and grants relief on that basis. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463615