https://www.taxtmi.com/caselaws?id=472164 Reassessment proceedings for Assessment Year 2015-2016 were time-barred where the initial notice, notice under section 148A(b), and consequential reassessment order were issued on or after 1 April 2021. Under the binding interpretation of the relaxation legislation applicable to reassessment, proceedings for that assessment year could not be completed within the prescribed limitation period after that cut-off. The notices and resulting reassessment order were therefore legally unsustainable. en-us Thu, 16 Jul 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472164 Reassessment proceedings for Assessment Year 2015-2016 were time-barred where the initial notice, notice under section 148A(b), and consequential reassessment order were issued on or after 1 April 2021. Under the binding interpretation of the relaxation legislation applicable to reassessment, proceedings for that assessment year could not be completed within the prescribed limitation period after that cut-off. The notices and resulting reassessment order were therefore legally unsustainable. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472164