https://www.taxtmi.com/caselaws?id=795288 Time-barred reassessment notices under the pre-2021 and post-2021 regimes are discussed in relation to Section 3(1) of TOLA, executive extensions of limitation, and the Finance Act 2021 substitution of reassessment provisions without a savings clause. The notes address whether the proviso to substituted Section 149(1) preserves prior law, the validity of TOLA notifications extending reassessment timelines, and conversion of old Section 148 notices into Section 148A(b) notices. They also record that Special Leave Petitions were dismissed because of unexplained inordinate delay. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795288 Time-barred reassessment notices under the pre-2021 and post-2021 regimes are discussed in relation to Section 3(1) of TOLA, executive extensions of limitation, and the Finance Act 2021 substitution of reassessment provisions without a savings clause. The notes address whether the proviso to substituted Section 149(1) preserves prior law, the validity of TOLA notifications extending reassessment timelines, and conversion of old Section 148 notices into Section 148A(b) notices. They also record that Special Leave Petitions were dismissed because of unexplained inordinate delay. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795288