https://www.taxtmi.com/caselaws?id=463996 Reopening of assessment under the old regime, and the reach of TOLA for AY 2015-16, were treated as covered by the Supreme Court's decision in Union of India v. Rajeev Bansal. Notices issued under section 148 after 31 March 2021 were to be dealt with in accordance with that judgment, including the question whether such notices relate back to the original date. The Assessing Officer was directed to dispose of objections in terms of the law laid down by the Court, and the assessee was left free to pursue available rights and remedies on issues not already concluded. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 25 Sep 2025 18:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463996 Reopening of assessment under the old regime, and the reach of TOLA for AY 2015-16, were treated as covered by the Supreme Court's decision in Union of India v. Rajeev Bansal. Notices issued under section 148 after 31 March 2021 were to be dealt with in accordance with that judgment, including the question whether such notices relate back to the original date. The Assessing Officer was directed to dispose of objections in terms of the law laid down by the Court, and the assessee was left free to pursue available rights and remedies on issues not already concluded. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463996