https://www.taxtmi.com/caselaws?id=467274 Notices issued as show-cause under the reassessment scheme during the transitional period are time barred where they had already become barred under the pre-amendment six-year limitation; the court applied the preservation principle in the amended reassessment regime and held such notices relating to the two specified assessment years expired by efflux of time and could not be revived by subsequent statutory changes or notifications, following prior divisional authority, and set aside the impugned notices and related orders as illegal and without jurisdiction. en-us Mon, 27 Mar 2023 00:00:00 +0530 Thu, 12 Mar 2026 19:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467274 Notices issued as show-cause under the reassessment scheme during the transitional period are time barred where they had already become barred under the pre-amendment six-year limitation; the court applied the preservation principle in the amended reassessment regime and held such notices relating to the two specified assessment years expired by efflux of time and could not be revived by subsequent statutory changes or notifications, following prior divisional authority, and set aside the impugned notices and related orders as illegal and without jurisdiction. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467274