https://www.taxtmi.com/caselaws?id=467411 The note addresses whether a fresh notice under the Finance Act, 2021 regime (148A(b)) can be issued after completion of reassessment for the same year; it applies the principle that the new procedural safeguards permit issuance only where assessment or reassessment remains pending and do not permit reopening an assessment already finally concluded. The reasoning emphasises that Section 148A procedural prerequisites govern pending reassessments and require disclosure of material to the taxpayer, and therefore a post reassessment notice under the new regime is not maintainable; the prior reassessment outcome prevails. en-us Tue, 04 Nov 2025 00:00:00 +0530 Tue, 17 Mar 2026 22:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467411 The note addresses whether a fresh notice under the Finance Act, 2021 regime (148A(b)) can be issued after completion of reassessment for the same year; it applies the principle that the new procedural safeguards permit issuance only where assessment or reassessment remains pending and do not permit reopening an assessment already finally concluded. The reasoning emphasises that Section 148A procedural prerequisites govern pending reassessments and require disclosure of material to the taxpayer, and therefore a post reassessment notice under the new regime is not maintainable; the prior reassessment outcome prevails. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467411