https://www.taxtmi.com/caselaws?id=799781 Reassessment notices issued on or after 1 April 2021 for Assessment Year 2015-16 fell outside the period available for completion under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Consequently, the notice and consequential proceedings under the substituted reassessment framework, including the preliminary procedure and reassessment, could not continue and were required to be dropped. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799781 Reassessment notices issued on or after 1 April 2021 for Assessment Year 2015-16 fell outside the period available for completion under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Consequently, the notice and consequential proceedings under the substituted reassessment framework, including the preliminary procedure and reassessment, could not continue and were required to be dropped. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799781