https://www.taxtmi.com/caselaws?id=801166 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 fell outside the period preserved by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, under the Revenue's recorded concession. The notice issued on 25 June 2021 and the consequential notice issued on 27 July 2022 could not be completed within the applicable limitation period. The reassessment proceedings therefore lacked jurisdiction, rendering the reassessment order legally invalid and liable to be quashed. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801166 Reassessment notices for Assessment Year 2015-16 issued on or after 1 April 2021 fell outside the period preserved by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, under the Revenue's recorded concession. The notice issued on 25 June 2021 and the consequential notice issued on 27 July 2022 could not be completed within the applicable limitation period. The reassessment proceedings therefore lacked jurisdiction, rendering the reassessment order legally invalid and liable to be quashed. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801166