2026 (7) TMI 2032

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....E HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN For the Appellant : Mr. Shankaranarayanan Senior Counsel for M/s. G. Vardini Karthik For the Respondent : Mr. N. Venkataraman Additional Solicitor General (Thru Video Conferencing) Assisted by Mr. V.J. Arul Raj Senior Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Ju....

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....ention to paragraph 19(f) of the decision in Rajeev Bansal (supra), wherein the Supreme Court explicitly recorded the stance of the Revenue regarding the specific timeline applicable to the Assessment Year 2015-2016. It was acknowledged that for the Assessment Year 2015-2016, any notice issued on or after 1.4.2021 must be dropped, as such actions would not fall for completion during the period pre....