https://www.taxtmi.com/caselaws?id=796258 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were treated as barred by limitation under the applicable regime. The recorded Revenue concession required such notices to be dropped because reassessment could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Consequently, the original notice and subsequent consequential notice lacked jurisdiction, and the reassessment order was quashed as invalid. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796258 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were treated as barred by limitation under the applicable regime. The recorded Revenue concession required such notices to be dropped because reassessment could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Consequently, the original notice and subsequent consequential notice lacked jurisdiction, and the reassessment order was quashed as invalid. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796258