https://www.taxtmi.com/caselaws?id=791653 Reassessment notices concerning Assessment Year 2015-16 are stated to be barred by limitation, as the Revenue conceded that such notices would be time-barred in light of the earlier view of the Court. The Supreme Court directed the jurisdictional High Courts to first determine the applicable assessment year on remand. If the cases are found to relate to Assessment Year 2015-16, the notices must be treated as time-barred; if not, the assessees may raise all available contentions in accordance with the earlier order governing the connected batch. The impugned judgments were set aside and the matters remitted for fresh determination. en-us Mon, 04 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791653 Reassessment notices concerning Assessment Year 2015-16 are stated to be barred by limitation, as the Revenue conceded that such notices would be time-barred in light of the earlier view of the Court. The Supreme Court directed the jurisdictional High Courts to first determine the applicable assessment year on remand. If the cases are found to relate to Assessment Year 2015-16, the notices must be treated as time-barred; if not, the assessees may raise all available contentions in accordance with the earlier order governing the connected batch. The impugned judgments were set aside and the matters remitted for fresh determination. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791653