https://www.taxtmi.com/caselaws?id=786218 Validity of reopening of assessment focused on whether extended limitation under the new time-bar regime applies retrospectively; the court treated the six year limitation for reassessment notices as determinative and found the impugned reopening barred by limitation. The petitioner failed to satisfactorily explain delay in seeking relief, and the Supreme Court refused to interfere with the High Court's setting aside of the reopening notice, dismissing the Special Leave Petition both on delay and on merits. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786218 Validity of reopening of assessment focused on whether extended limitation under the new time-bar regime applies retrospectively; the court treated the six year limitation for reassessment notices as determinative and found the impugned reopening barred by limitation. The petitioner failed to satisfactorily explain delay in seeking relief, and the Supreme Court refused to interfere with the High Court's setting aside of the reopening notice, dismissing the Special Leave Petition both on delay and on merits. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786218