https://www.taxtmi.com/caselaws?id=469137 A reassessment notice issued under the amended regime for assessment year 2015-16 was treated as barred by limitation because the six-year period for issuing notice had expired on 31-03-2022, while the notice was issued on 29-04-2022. The extended time limit under the Taxation and Other Laws (Relaxation) Act, 2020 was found inapplicable to that year, and the reasoning in Union of India v. Rajeev Bansal was applied to hold that notices issued beyond the permissible cut-off could not survive. The notice under Section 148 and the consequential reassessment were therefore without jurisdiction, and the reassessment order was quashed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Wed, 03 Jun 2026 21:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469137 A reassessment notice issued under the amended regime for assessment year 2015-16 was treated as barred by limitation because the six-year period for issuing notice had expired on 31-03-2022, while the notice was issued on 29-04-2022. The extended time limit under the Taxation and Other Laws (Relaxation) Act, 2020 was found inapplicable to that year, and the reasoning in Union of India v. Rajeev Bansal was applied to hold that notices issued beyond the permissible cut-off could not survive. The notice under Section 148 and the consequential reassessment were therefore without jurisdiction, and the reassessment order was quashed. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469137