https://www.taxtmi.com/caselaws?id=795328 Section 150 permits reassessment only where an appellate or judicial order contains an express direction or a finding necessary to its disposal; an incidental observation cannot qualify. The earlier order's observation on the land-conversion date neither determined taxability for the subsequent assessment year nor required its reopening, so section 150(1) could not confer jurisdiction. Section 150(2) further prevents revival of an assessment already time-barred under the ordinary limitation period, assessed by reference to the relevant appellate order. The reassessment notice and consequential reassessment were therefore void for lack of jurisdiction and limitation, without requiring consideration of the addition on merits. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795328 Section 150 permits reassessment only where an appellate or judicial order contains an express direction or a finding necessary to its disposal; an incidental observation cannot qualify. The earlier order's observation on the land-conversion date neither determined taxability for the subsequent assessment year nor required its reopening, so section 150(1) could not confer jurisdiction. Section 150(2) further prevents revival of an assessment already time-barred under the ordinary limitation period, assessed by reference to the relevant appellate order. The reassessment notice and consequential reassessment were therefore void for lack of jurisdiction and limitation, without requiring consideration of the addition on merits. Case-Laws Income Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795328