https://www.taxtmi.com/caselaws?id=782623 The ITAT Dehradun allowed the assessee's appeal, holding the reassessment for AY 2015-16 to be time-barred and void ab initio. Relying on SC and coordinate bench precedent, it held that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) did not extend limitation for AY 2015-16 and that, under the unamended section 149, the notice under section 148 issued in July 2022 was beyond the prescribed period. Consequently, the reassessment framed pursuant to the invalid notice under section 148 was declared bad in law and quashed, with all consequential proceedings set aside in favour of the assessee. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782623 The ITAT Dehradun allowed the assessee's appeal, holding the reassessment for AY 2015-16 to be time-barred and void ab initio. Relying on SC and coordinate bench precedent, it held that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) did not extend limitation for AY 2015-16 and that, under the unamended section 149, the notice under section 148 issued in July 2022 was beyond the prescribed period. Consequently, the reassessment framed pursuant to the invalid notice under section 148 was declared bad in law and quashed, with all consequential proceedings set aside in favour of the assessee. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782623