https://www.taxtmi.com/caselaws?id=779101 The SC disposed of the SLPs in terms of earlier orders, quashing and setting aside the impugned notices and orders. It held that reopening assessments on the basis of repealed provisions is invalid; the transitional provisions (TOLA) do not operate to revive or validate notices issued under the old regime for the relevant assessment year, and notices issued under section 148 after 31 March 2021 cannot be treated as traveling back to the original date to sustain reopening. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 26 Sep 2025 10:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779101 The SC disposed of the SLPs in terms of earlier orders, quashing and setting aside the impugned notices and orders. It held that reopening assessments on the basis of repealed provisions is invalid; the transitional provisions (TOLA) do not operate to revive or validate notices issued under the old regime for the relevant assessment year, and notices issued under section 148 after 31 March 2021 cannot be treated as traveling back to the original date to sustain reopening. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779101