https://www.taxtmi.com/caselaws?id=791647 A reassessment notice for assessment year 2015-16 issued on or after 01.04.2021 was held to be beyond the extended limitation period under the relaxation framework. The Tribunal followed the Supreme Court's position that such notices could not survive for that assessment year, and therefore treated the notice under section 148, the order under section 148A(d), and the consequential assessment order as unsustainable. The reassessment was quashed on limitation grounds, and the merits grounds became academic. en-us Tue, 12 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791647 A reassessment notice for assessment year 2015-16 issued on or after 01.04.2021 was held to be beyond the extended limitation period under the relaxation framework. The Tribunal followed the Supreme Court's position that such notices could not survive for that assessment year, and therefore treated the notice under section 148, the order under section 148A(d), and the consequential assessment order as unsustainable. The reassessment was quashed on limitation grounds, and the merits grounds became academic. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791647