https://www.taxtmi.com/caselaws?id=779566 Reopening under s. 147 depended on whether the first notice dated 28.03.2024 was within the prescribed time limit for assessment year 2020-21, and the text states that delay must be computed with reference to the notice itself under the combined reading of the 5th and 6th provisos. On that basis, the assessing officer was said to have jurisdiction, and the writ petition was treated as premature. The Supreme Court found no good ground to interfere with the High Court's order and dismissed the special leave petition. en-us Mon, 06 Oct 2025 00:00:00 +0530 Wed, 08 Oct 2025 10:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779566 Reopening under s. 147 depended on whether the first notice dated 28.03.2024 was within the prescribed time limit for assessment year 2020-21, and the text states that delay must be computed with reference to the notice itself under the combined reading of the 5th and 6th provisos. On that basis, the assessing officer was said to have jurisdiction, and the writ petition was treated as premature. The Supreme Court found no good ground to interfere with the High Court's order and dismissed the special leave petition. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779566