https://www.taxtmi.com/caselaws?id=779870 The scope of reopening under the post-1 April 2021 regime and the application of TOLA to Income Tax Act timelines were held to be covered by the Supreme Court's judgment in Union of India v. Rajeev Bansal. The Revenue's special leave petitions were disposed of accordingly, and assessees are to be governed by that ruling. The Assessing Officer must decide the objections in accordance with the law laid down in that judgment, after which any aggrieved assessee may pursue available remedies, except on issues already concluded. en-us Mon, 06 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779870 The scope of reopening under the post-1 April 2021 regime and the application of TOLA to Income Tax Act timelines were held to be covered by the Supreme Court's judgment in Union of India v. Rajeev Bansal. The Revenue's special leave petitions were disposed of accordingly, and assessees are to be governed by that ruling. The Assessing Officer must decide the objections in accordance with the law laid down in that judgment, after which any aggrieved assessee may pursue available remedies, except on issues already concluded. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779870