https://www.taxtmi.com/caselaws?id=780759 A notice under section 148 for assessment year 2015-16 was challenged as time-barred in light of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Tribunal held that the notice issued on 29.07.2022 was beyond the period available for reopening, and applied the binding view that TOLA relief was not available for that assessment year from 01.04.2021 onwards. On that basis, the reassessment could not be sustained within any extended period, and the reopening was quashed in favour of the assessee. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780759 A notice under section 148 for assessment year 2015-16 was challenged as time-barred in light of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Tribunal held that the notice issued on 29.07.2022 was beyond the period available for reopening, and applied the binding view that TOLA relief was not available for that assessment year from 01.04.2021 onwards. On that basis, the reassessment could not be sustained within any extended period, and the reopening was quashed in favour of the assessee. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780759