https://www.taxtmi.com/caselaws?id=800242 For Assessment Year 2015-16, the applicable limitation framework required reassessment notices issued after 1 April 2021 to be dropped. The initial notice dated 30 June 2021 and the subsequent reassessment order dated 28 July 2022 were issued after the prescribed cut-off. The reassessment action was therefore time-barred and invalid, and the notice was quashed in favour of the assessee. en-us Mon, 07 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800242 For Assessment Year 2015-16, the applicable limitation framework required reassessment notices issued after 1 April 2021 to be dropped. The initial notice dated 30 June 2021 and the subsequent reassessment order dated 28 July 2022 were issued after the prescribed cut-off. The reassessment action was therefore time-barred and invalid, and the notice was quashed in favour of the assessee. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800242