https://www.taxtmi.com/caselaws?id=781603 ITAT DELHI - AT allowed the assessee's cross objections for AY 2015-16, holding the reassessment notice to be time-barred under section 149(1) as extended by TOLA. Following the concession before the SC and subsequent HC rulings, the Tribunal found the impugned notice issued beyond the limitation period and not saved by TOLA, and accordingly quashed the reassessment proceedings. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781603 ITAT DELHI - AT allowed the assessee's cross objections for AY 2015-16, holding the reassessment notice to be time-barred under section 149(1) as extended by TOLA. Following the concession before the SC and subsequent HC rulings, the Tribunal found the impugned notice issued beyond the limitation period and not saved by TOLA, and accordingly quashed the reassessment proceedings. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781603