https://www.taxtmi.com/caselaws?id=466031 Challenge concerns applicability of a prior judgment quashing reassessment notices for non-compliance with procedural amendments introduced by the Finance Act, 2021; the judgment invalidated notices issued on or after 1 April 2021 for failure to follow the mandatory procedure, while notices issued before 1 April 2021 remain unaffected. The court noted omission that a notice dated 31 March 2021 for Assessment Year 2015-16 had not been brought to its attention and issued notice for clarification as to whether the earlier judgment applies to that notice, leaving the legal effect of pre-1 April notices intact. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 20 Jan 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466031 Challenge concerns applicability of a prior judgment quashing reassessment notices for non-compliance with procedural amendments introduced by the Finance Act, 2021; the judgment invalidated notices issued on or after 1 April 2021 for failure to follow the mandatory procedure, while notices issued before 1 April 2021 remain unaffected. The court noted omission that a notice dated 31 March 2021 for Assessment Year 2015-16 had not been brought to its attention and issued notice for clarification as to whether the earlier judgment applies to that notice, leaving the legal effect of pre-1 April notices intact. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466031