https://www.taxtmi.com/caselaws?id=792436 The High Court set aside the Single Judge's quashing of reassessment notices and remitted the matter for fresh consideration because a Supreme Court order in an identical situation meant the legal foundation had changed after the amending legislation. It declined to examine the merits of the rival contentions at that stage, preserved the assessee's liberty to challenge the newly inserted provision, and allowed the Revenue to place further submissions within the timelines indicated. All contentions were kept open for reconsideration on remand. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792436 The High Court set aside the Single Judge's quashing of reassessment notices and remitted the matter for fresh consideration because a Supreme Court order in an identical situation meant the legal foundation had changed after the amending legislation. It declined to examine the merits of the rival contentions at that stage, preserved the assessee's liberty to challenge the newly inserted provision, and allowed the Revenue to place further submissions within the timelines indicated. All contentions were kept open for reconsideration on remand. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792436