https://www.taxtmi.com/caselaws?id=465442 The dominant issue was whether the appeal/petition could be entertained despite delay. The SC held that the filing delay was not condoned and, as a consequence, declined to examine the merits of reassessment under s.147 following an original s.143(3) assessment and reopening beyond four years. Outcome: the petition was dismissed as time-barred, leaving the HC's quashing of the reassessment notice undisturbed. en-us Fri, 20 Nov 2020 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465442 The dominant issue was whether the appeal/petition could be entertained despite delay. The SC held that the filing delay was not condoned and, as a consequence, declined to examine the merits of reassessment under s.147 following an original s.143(3) assessment and reopening beyond four years. Outcome: the petition was dismissed as time-barred, leaving the HC's quashing of the reassessment notice undisturbed. Case-Laws Income Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465442