https://www.taxtmi.com/caselaws?id=466440 Reopening of assessment was challenged as time barred under the six year limitation for issuing notice u/s 149; the court applied precedents including Rajeev Bansal and Manju Somani to hold that the six year period for AY 2014 15 expired on 31.03.2021. Because the impugned notice was issued after that date, the reopening was barred by limitation and in favour of the assessee. The reasoning treats the proviso extending limitation as not rendering the later notice valid retrospectively in the facts of the case. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sun, 08 Feb 2026 17:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466440 Reopening of assessment was challenged as time barred under the six year limitation for issuing notice u/s 149; the court applied precedents including Rajeev Bansal and Manju Somani to hold that the six year period for AY 2014 15 expired on 31.03.2021. Because the impugned notice was issued after that date, the reopening was barred by limitation and in favour of the assessee. The reasoning treats the proviso extending limitation as not rendering the later notice valid retrospectively in the facts of the case. Case-Laws Income Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466440