https://www.taxtmi.com/caselaws?id=796675 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were required to be dropped because reassessment could not be completed within the limitation period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. A notice issued under section 148 on 31 March 2022 was therefore time-barred, lacked legal authority, and could not confer jurisdiction on the Assessing Officer. The assessment founded on that notice was consequently quashed. en-us Mon, 03 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796675 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 were required to be dropped because reassessment could not be completed within the limitation period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. A notice issued under section 148 on 31 March 2022 was therefore time-barred, lacked legal authority, and could not confer jurisdiction on the Assessing Officer. The assessment founded on that notice was consequently quashed. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796675