https://www.taxtmi.com/caselaws?id=799513 For assessment year 2016-17, the Finance Act 2020 amendment expanding "eligible assessee" to include non-residents did not apply. The non-resident assessee was therefore not subject to the extended assessment framework and the reassessment had to satisfy the ordinary limitation period. No reference to the Transfer Pricing Officer had been made, so the extended limitation available for transfer-pricing proceedings was also unavailable. The final reassessment order, issued after the applicable limitation period, was time-barred and quashed. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799513 For assessment year 2016-17, the Finance Act 2020 amendment expanding "eligible assessee" to include non-residents did not apply. The non-resident assessee was therefore not subject to the extended assessment framework and the reassessment had to satisfy the ordinary limitation period. No reference to the Transfer Pricing Officer had been made, so the extended limitation available for transfer-pricing proceedings was also unavailable. The final reassessment order, issued after the applicable limitation period, was time-barred and quashed. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799513