https://www.taxtmi.com/caselaws?id=782997 Reassessment notices issued on or after 01.04.2021 were held to fall under the amended reassessment regime, and action taken under the pre-amendment framework on that basis was legally unsustainable. Because the notices were issued and dispatched after that date, the reassessment proceedings founded on them could not be continued. The reopening notices were therefore invalid and were quashed, with the result that the reassessments could not survive. en-us Fri, 28 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782997 Reassessment notices issued on or after 01.04.2021 were held to fall under the amended reassessment regime, and action taken under the pre-amendment framework on that basis was legally unsustainable. Because the notices were issued and dispatched after that date, the reassessment proceedings founded on them could not be continued. The reopening notices were therefore invalid and were quashed, with the result that the reassessments could not survive. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782997