https://www.taxtmi.com/caselaws?id=790425 Validity of reassessment reopening under Section 148 read with Section 148A(d) turned on limitation under Section 149 and the applicability of Section 3 of TOLA. The High Court had quashed the Section 148A(d) orders and the consequential Section 148 notices, and the Supreme Court found no ground to interfere. The Special Leave Petitions were dismissed on delay as well as on merits, leaving the quashing orders undisturbed. en-us Mon, 13 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790425 Validity of reassessment reopening under Section 148 read with Section 148A(d) turned on limitation under Section 149 and the applicability of Section 3 of TOLA. The High Court had quashed the Section 148A(d) orders and the consequential Section 148 notices, and the Supreme Court found no ground to interfere. The Special Leave Petitions were dismissed on delay as well as on merits, leaving the quashing orders undisturbed. Case-Laws Income Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790425