https://www.taxtmi.com/caselaws?id=794737 Reassessment under Section 148 for AY 2015-16 was treated as time barred because the Revenue's concession in Rajeev Bansal required notices issued on or after 1 April 2021 for that year to be dropped as they could not be completed within the relaxation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The notice issued on 5 April 2021 and the consequential Section 148A(d) order therefore could not be sustained, and both were quashed in favour of the assessee. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794737 Reassessment under Section 148 for AY 2015-16 was treated as time barred because the Revenue's concession in Rajeev Bansal required notices issued on or after 1 April 2021 for that year to be dropped as they could not be completed within the relaxation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The notice issued on 5 April 2021 and the consequential Section 148A(d) order therefore could not be sustained, and both were quashed in favour of the assessee. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794737