https://www.taxtmi.com/caselaws?id=794548 In a writ appeal concerning reassessment notices, the court considered the effect of an intervening amendment inserting Section 147A and a Supreme Court order in an identical fact situation. It declined to examine the rival merits at that stage, set aside the Single Judge's order that had quashed the notices for lack of jurisdictional competence, and remitted the matter for fresh consideration. The assessees were given liberty to amend the writ petitions and challenge Section 147A, with all contentions kept open. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794548 In a writ appeal concerning reassessment notices, the court considered the effect of an intervening amendment inserting Section 147A and a Supreme Court order in an identical fact situation. It declined to examine the rival merits at that stage, set aside the Single Judge's order that had quashed the notices for lack of jurisdictional competence, and remitted the matter for fresh consideration. The assessees were given liberty to amend the writ petitions and challenge Section 147A, with all contentions kept open. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794548