https://www.taxtmi.com/caselaws?id=470357 Reassessment notices for assessment years up to 2021-22 remain subject to the limitation period under the earlier reassessment regime. For assessment year 2016-17, the six-year period ended on 31 March 2023; a notice issued thereafter is time-barred and must be set aside. The note states that the revised reassessment regime does not permit issuance of a notice for a pre-2021-22 assessment year after expiry of the limitation period preserved under the earlier regime. en-us Tue, 14 Jan 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470357 Reassessment notices for assessment years up to 2021-22 remain subject to the limitation period under the earlier reassessment regime. For assessment year 2016-17, the six-year period ended on 31 March 2023; a notice issued thereafter is time-barred and must be set aside. The note states that the revised reassessment regime does not permit issuance of a notice for a pre-2021-22 assessment year after expiry of the limitation period preserved under the earlier regime. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470357