https://www.taxtmi.com/caselaws?id=782491 ITAT Ahmedabad held that reopening of assessment for AY 2015-16 was barred by limitation. Relying on SC in Union of India v. Rajeev Bansal, it held that TOLA extended time limits only for actions falling between 20.03.2020 and 31.03.2021 and that for AY 2015-16 any notice issued on or after 01.04.2021 must be dropped. The initial notice under section 148 dated 20.04.2021 was therefore time-barred and without jurisdiction. All consequential proceedings, including notices under sections 148A(b), 148A(d), 148 and assessment under section 147, were quashed and the assessee's appeal allowed. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782491 ITAT Ahmedabad held that reopening of assessment for AY 2015-16 was barred by limitation. Relying on SC in Union of India v. Rajeev Bansal, it held that TOLA extended time limits only for actions falling between 20.03.2020 and 31.03.2021 and that for AY 2015-16 any notice issued on or after 01.04.2021 must be dropped. The initial notice under section 148 dated 20.04.2021 was therefore time-barred and without jurisdiction. All consequential proceedings, including notices under sections 148A(b), 148A(d), 148 and assessment under section 147, were quashed and the assessee's appeal allowed. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782491