https://www.taxtmi.com/caselaws?id=466249 Interplay between provisions governing reassessment and limitation was considered; the reassessment notice issued on 18.10.2024 was held to be beyond the statutory limitation and therefore liable to be quashed, resulting in allowance of the appeal. The tribunal applied prior decisions to maintain consistency and set aside the notice as time-barred under the limitation framework, while noting that a pending higher court decision on the same issue may permit parties to seek revival of the appeal if that decision requires modification of this outcome. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 30 Jan 2026 11:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466249 Interplay between provisions governing reassessment and limitation was considered; the reassessment notice issued on 18.10.2024 was held to be beyond the statutory limitation and therefore liable to be quashed, resulting in allowance of the appeal. The tribunal applied prior decisions to maintain consistency and set aside the notice as time-barred under the limitation framework, while noting that a pending higher court decision on the same issue may permit parties to seek revival of the appeal if that decision requires modification of this outcome. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466249