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Reassessment Invalid: Notice Issued in June 2021 Exceeds Limitation Period, Rendering Proceedings Time-Barred.

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....Reopening of assessment u/s 147 - Time limit for notice - (TOLA) application - as the foundation of the entire reassessment proceeding, viz., the notice issued in June 2021 itself was barred by limitation in view of non-applicability of Notification No. 20/2021, the superstructure sitting thereon, viz., the reassessment proceedings initiated pursuant to judgment in Ashish Agarwal will also be regarded as beyond time limit. - HC....

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