https://www.taxtmi.com/caselaws?id=800245 Reassessment notices for assessment year 2015-16 issued on or after 1 April 2021 under section 148 were required to be dropped because proceedings could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Notices dated 9 April 2021 and 27 July 2022 were therefore unsustainable and quashed. Revenue accepted the applicability of the Supreme Court determination. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800245 Reassessment notices for assessment year 2015-16 issued on or after 1 April 2021 under section 148 were required to be dropped because proceedings could not be completed within the period prescribed by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Notices dated 9 April 2021 and 27 July 2022 were therefore unsustainable and quashed. Revenue accepted the applicability of the Supreme Court determination. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800245