https://www.taxtmi.com/caselaws?id=464282 Validity of reassessment notices under the Income-tax Act is addressed in light of the limitation period, TOLA and the reassessment regime introduced by the Finance Act, 2021. The Supreme Court notes that the challenges to orders under section 148A and notices under section 148 are covered by its judgment in Union of India v. Rajeev Bansal. Revenue's petitions are disposed of, and the Assessing Officer must decide the objections in accordance with that judgment, after which the assessee may pursue available remedies on issues not concluded by the ruling. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 15 Oct 2025 20:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464282 Validity of reassessment notices under the Income-tax Act is addressed in light of the limitation period, TOLA and the reassessment regime introduced by the Finance Act, 2021. The Supreme Court notes that the challenges to orders under section 148A and notices under section 148 are covered by its judgment in Union of India v. Rajeev Bansal. Revenue's petitions are disposed of, and the Assessing Officer must decide the objections in accordance with that judgment, after which the assessee may pursue available remedies on issues not concluded by the ruling. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464282