https://www.taxtmi.com/caselaws?id=788204 Reassessment notices and consequential orders issued after the surviving pre-amendment limitation period are time-barred: applying the surviving-period principle, the pre-amendment limitation continued to govern assessment years beginning on or before 01.04.2021, so the last date for valid notice for the relevant assessment year was 30.06.2021; notices dated 19.03.2024 and 04.04.2024 therefore fall outside the preserved period and cannot satisfy the temporal requirement of the first proviso to the amended reassessment regime, with those notices and subsequent proceedings quashed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788204 Reassessment notices and consequential orders issued after the surviving pre-amendment limitation period are time-barred: applying the surviving-period principle, the pre-amendment limitation continued to govern assessment years beginning on or before 01.04.2021, so the last date for valid notice for the relevant assessment year was 30.06.2021; notices dated 19.03.2024 and 04.04.2024 therefore fall outside the preserved period and cannot satisfy the temporal requirement of the first proviso to the amended reassessment regime, with those notices and subsequent proceedings quashed. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788204