https://www.taxtmi.com/caselaws?id=780812 Reassessment notice under section 148 for assessment year 2015-16 was found time-barred because the TOLA relaxation from 01.04.2021 to 30.06.2021 was held inapplicable to that year. On the stated facts, the notice issued on 23.06.2021 could not sustain reopening within the extended period, and the reassessment proceedings were quashed as barred by limitation. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780812 Reassessment notice under section 148 for assessment year 2015-16 was found time-barred because the TOLA relaxation from 01.04.2021 to 30.06.2021 was held inapplicable to that year. On the stated facts, the notice issued on 23.06.2021 could not sustain reopening within the extended period, and the reassessment proceedings were quashed as barred by limitation. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780812