https://www.taxtmi.com/caselaws?id=466134 Validity of reopening of assessment addresses the calculation of the limitation period for issuance of a reopening notice, relying on the Rajeev Bansal judgment. The legal basis prescribes a narrowly calculated time window for issuance of notices under the reassessment regime; where an extended proviso applies, a longer short-term window is available, and the assessing officer must verify compliance with that calculation. The assessing officer is directed to examine issuance timing in light of the cited authority and para 112 of that judgment, with the petition disposed accordingly. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 22 Jan 2026 16:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466134 Validity of reopening of assessment addresses the calculation of the limitation period for issuance of a reopening notice, relying on the Rajeev Bansal judgment. The legal basis prescribes a narrowly calculated time window for issuance of notices under the reassessment regime; where an extended proviso applies, a longer short-term window is available, and the assessing officer must verify compliance with that calculation. The assessing officer is directed to examine issuance timing in light of the cited authority and para 112 of that judgment, with the petition disposed accordingly. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466134