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    <title>2025 (9) TMI 785 - ITAT MUMBAI</title>
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    <description>ITAT held that reassessment notice issued on 29.07.2022 for AY 2015-16 was barred by the six-year limitation under the old regime, as TOLA did not extend limitation for AYs 2013-14 to 2015-16; period expired on 31.03.2022. Relying on the precedent conceded by Revenue, the proceedings were held void ab initio and the impugned assessment order was quashed, appeal of the assessee allowed.</description>
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      <description>ITAT held that reassessment notice issued on 29.07.2022 for AY 2015-16 was barred by the six-year limitation under the old regime, as TOLA did not extend limitation for AYs 2013-14 to 2015-16; period expired on 31.03.2022. Relying on the precedent conceded by Revenue, the proceedings were held void ab initio and the impugned assessment order was quashed, appeal of the assessee allowed.</description>
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