https://www.taxtmi.com/caselaws?id=790788 Reopening of assessment under section 148 was challenged on the basis of limitation, including the substituted section 149(1)(a) and 149(1)(b), the fifty lakh rupee escaped-income threshold, and reassessment notices issued between 01.04.2021 and 30.06.2021 under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Supreme Court noted a gross delay of 701 days in filing the Special Leave Petition, found the delay unexplained, and also saw no ground to interfere with the High Court's order. The Special Leave Petition was dismissed for delay and on merits. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790788 Reopening of assessment under section 148 was challenged on the basis of limitation, including the substituted section 149(1)(a) and 149(1)(b), the fifty lakh rupee escaped-income threshold, and reassessment notices issued between 01.04.2021 and 30.06.2021 under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Supreme Court noted a gross delay of 701 days in filing the Special Leave Petition, found the delay unexplained, and also saw no ground to interfere with the High Court's order. The Special Leave Petition was dismissed for delay and on merits. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790788