https://www.taxtmi.com/caselaws?id=467073 Reassessment notices for AY 2015-16 under Section 148 were held barred by limitation because the pre amendment six year limitation expired before the impugned notice; the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act's alterations did not save notices issued after the preserved period. The Tribunal applied the revenue concession recorded in Rajiv Bansal and subsequent judicial authorities to conclude notices issued on or after 1 April 2021 for the relevant year could not be sustained, and consequently quashed the July 2022 notice and reassessment proceedings. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 03 Mar 2026 13:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467073 Reassessment notices for AY 2015-16 under Section 148 were held barred by limitation because the pre amendment six year limitation expired before the impugned notice; the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act's alterations did not save notices issued after the preserved period. The Tribunal applied the revenue concession recorded in Rajiv Bansal and subsequent judicial authorities to conclude notices issued on or after 1 April 2021 for the relevant year could not be sustained, and consequently quashed the July 2022 notice and reassessment proceedings. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467073