https://www.taxtmi.com/caselaws?id=464530 SC held the Special Leave Petitions by the revenue are covered by the Court's earlier decision and are disposed of. Reopening of assessment/time-limit issues under Section 147/149 and applicability of Section 3 of TOLA (with COVID period exclusion) are to be governed by that precedent. Assessing Officer must decide outstanding objections in accordance with the law laid down; the anonymized assessee may pursue statutory remedies thereafter, except on issues conclusively settled by the Court's prior judgment. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464530 SC held the Special Leave Petitions by the revenue are covered by the Court's earlier decision and are disposed of. Reopening of assessment/time-limit issues under Section 147/149 and applicability of Section 3 of TOLA (with COVID period exclusion) are to be governed by that precedent. Assessing Officer must decide outstanding objections in accordance with the law laid down; the anonymized assessee may pursue statutory remedies thereafter, except on issues conclusively settled by the Court's prior judgment. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464530