https://www.taxtmi.com/caselaws?id=795289 Limitation for issuing reassessment notices under Section 149, including the applicability of Section 3 of TOLA and exclusion of the Covid period, was raised in relation to orders under Section 148A(d) and notices under Section 148. The text states that the High Court had set aside those orders and notices. The Supreme Court dismissed the Special Leave Petition on grounds of unexplained delay as well as on merits, without providing further reasoning or substantive legal findings. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795289 Limitation for issuing reassessment notices under Section 149, including the applicability of Section 3 of TOLA and exclusion of the Covid period, was raised in relation to orders under Section 148A(d) and notices under Section 148. The text states that the High Court had set aside those orders and notices. The Supreme Court dismissed the Special Leave Petition on grounds of unexplained delay as well as on merits, without providing further reasoning or substantive legal findings. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795289