https://www.taxtmi.com/caselaws?id=795534 Restoration of a writ petition was considered appropriate because its earlier disposal addressed only limitation, and a subsequent Supreme Court ruling required limitation to be computed under applicable relaxation legislation. Unresolved challenges, including whether the reassessment notice fell within the surviving period, were left for consideration without requiring a fresh petition. Maintainability in light of the alternate statutory remedy remained open. The petition was restored and listed for admission, while coercive recovery under the assessment order and demand notice, and action under penalty notices, were restrained pending further orders. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795534 Restoration of a writ petition was considered appropriate because its earlier disposal addressed only limitation, and a subsequent Supreme Court ruling required limitation to be computed under applicable relaxation legislation. Unresolved challenges, including whether the reassessment notice fell within the surviving period, were left for consideration without requiring a fresh petition. Maintainability in light of the alternate statutory remedy remained open. The petition was restored and listed for admission, while coercive recovery under the assessment order and demand notice, and action under penalty notices, were restrained pending further orders. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795534