https://www.taxtmi.com/caselaws?id=783752 Validity of reopening under Section 148A(d) under the Finance Act 2021 regime, including the scope of TOLA and the transition between the old and new reassessment framework, was treated as covered by the Supreme Court's ruling in Rajeev Bansal. The Revenue's petitions were disposed of, and the Assessing Officer was directed to decide the objections in accordance with that law. An assessee aggrieved by the reassessment action may pursue available legal remedies, except on issues already concluded by the binding judgment. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783752 Validity of reopening under Section 148A(d) under the Finance Act 2021 regime, including the scope of TOLA and the transition between the old and new reassessment framework, was treated as covered by the Supreme Court's ruling in Rajeev Bansal. The Revenue's petitions were disposed of, and the Assessing Officer was directed to decide the objections in accordance with that law. An assessee aggrieved by the reassessment action may pursue available legal remedies, except on issues already concluded by the binding judgment. Case-Laws Income Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783752