https://www.taxtmi.com/caselaws?id=796476 A reassessment notice under Section 148 for assessment year 2015-16, issued after 1 April 2021, was treated as invalid where it could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Revenue had conceded that such notices must be dropped, and the notice issued on 26 July 2023 fell within that concession. Decisions applying the concession to identical facts were considered applicable, with no contrary authority identified. The notice was quashed. en-us Thu, 01 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796476 A reassessment notice under Section 148 for assessment year 2015-16, issued after 1 April 2021, was treated as invalid where it could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Revenue had conceded that such notices must be dropped, and the notice issued on 26 July 2023 fell within that concession. Decisions applying the concession to identical facts were considered applicable, with no contrary authority identified. The notice was quashed. Case-Laws Income Tax Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796476