https://www.taxtmi.com/caselaws?id=467032 The article addresses whether a reassessment notice issued 22.07.2022 for assessment year 2015-16 was barred by the six-year limitation existing under the pre-amendment regime; it applies the test whether that six-year period subsisted when the notice issued and notes the concession in higher authority proceedings that notices issued after the pre-amendment six-year expiry could not be saved by the amended ten-year limit. Applying the saving/extension scheme, the notice postdating the six-year expiry is time-barred, the reassessment lacks jurisdiction and is quashed, rendering other merits academic. en-us Wed, 24 Dec 2025 00:00:00 +0530 Mon, 02 Mar 2026 12:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467032 The article addresses whether a reassessment notice issued 22.07.2022 for assessment year 2015-16 was barred by the six-year limitation existing under the pre-amendment regime; it applies the test whether that six-year period subsisted when the notice issued and notes the concession in higher authority proceedings that notices issued after the pre-amendment six-year expiry could not be saved by the amended ten-year limit. Applying the saving/extension scheme, the notice postdating the six-year expiry is time-barred, the reassessment lacks jurisdiction and is quashed, rendering other merits academic. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467032