https://www.taxtmi.com/caselaws?id=467341 Whether a reassessment notice issued after the TOLA suspension period is time barred was decided by applying the surviving time calculation derived from Ashish Agarwal and Rajeev Bansal to notices transitioned into the post TOLA reassessment regime. The court treated the original issuance under the TOLA period as governed by the reassessment pre conditions and applied the surviving time test to the sequence of information supply, assessee reply deadlines, the section 148A(d) order and the subsequent notice. Applying those dates showed the last permissible date expired before issuance; accordingly the reassessment notice and the section 148A(d) order and consequential proceedings were quashed as time barred. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 14 Mar 2026 18:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467341 Whether a reassessment notice issued after the TOLA suspension period is time barred was decided by applying the surviving time calculation derived from Ashish Agarwal and Rajeev Bansal to notices transitioned into the post TOLA reassessment regime. The court treated the original issuance under the TOLA period as governed by the reassessment pre conditions and applied the surviving time test to the sequence of information supply, assessee reply deadlines, the section 148A(d) order and the subsequent notice. Applying those dates showed the last permissible date expired before issuance; accordingly the reassessment notice and the section 148A(d) order and consequential proceedings were quashed as time barred. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467341