https://www.taxtmi.com/caselaws?id=780510 ITAT, Kolkata (AT) held that the reopening notice issued under section 148 for AY 2015-16 was time-barred as the temporary extension under TOLA did not apply to that year per recent SC and HC precedents; credible information from the Insight Portal did not cure the limitation defect. Accordingly the tribunal quashed the reopening and set aside the reassessment framed as barred by limitation. en-us Tue, 28 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780510 ITAT, Kolkata (AT) held that the reopening notice issued under section 148 for AY 2015-16 was time-barred as the temporary extension under TOLA did not apply to that year per recent SC and HC precedents; credible information from the Insight Portal did not cure the limitation defect. Accordingly the tribunal quashed the reopening and set aside the reassessment framed as barred by limitation. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780510