https://www.taxtmi.com/caselaws?id=469663 A reassessment notice issued beyond the last permissible date under the reassessment timeline, read with the relaxation under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was held time-barred. As reassessment provisions operate as jurisdictional machinery, a notice issued after the surviving limitation period is invalid and the resulting assessment proceedings cannot stand. The assumption of jurisdiction therefore failed, and the merits of the additions were not examined. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 26 Jun 2026 22:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469663 A reassessment notice issued beyond the last permissible date under the reassessment timeline, read with the relaxation under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was held time-barred. As reassessment provisions operate as jurisdictional machinery, a notice issued after the surviving limitation period is invalid and the resulting assessment proceedings cannot stand. The assumption of jurisdiction therefore failed, and the merits of the additions were not examined. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469663