https://www.taxtmi.com/caselaws?id=781790 Validity of reopening notices under section 147 and notice under section 148A(b) was treated as covered by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The document notes that the dispute concerns notices issued beyond limitation and the interaction between TOLA, the new reassessment regime introduced by the Finance Act, 2021, and the earlier regime. It records that the Revenue's special leave petition was disposed of and that assessing officers must decide objections in accordance with the law laid down in that judgment. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 17:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781790 Validity of reopening notices under section 147 and notice under section 148A(b) was treated as covered by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The document notes that the dispute concerns notices issued beyond limitation and the interaction between TOLA, the new reassessment regime introduced by the Finance Act, 2021, and the earlier regime. It records that the Revenue's special leave petition was disposed of and that assessing officers must decide objections in accordance with the law laid down in that judgment. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781790