https://www.taxtmi.com/caselaws?id=791133 Reassessment notice and initiation of reassessment proceedings were challenged as barred by limitation on the basis that they were issued beyond six years, both under the old Act and under the amended Section 147. The High Court treated the limitation objection as raising a jurisdictional issue and found a prima facie case for interim relief, directing adjudication after affidavits. The Supreme Court found no good ground to interfere with that order and dismissed the special leave petition. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791133 Reassessment notice and initiation of reassessment proceedings were challenged as barred by limitation on the basis that they were issued beyond six years, both under the old Act and under the amended Section 147. The High Court treated the limitation objection as raising a jurisdictional issue and found a prima facie case for interim relief, directing adjudication after affidavits. The Supreme Court found no good ground to interfere with that order and dismissed the special leave petition. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791133