Madras High Court Quashes Reassessment as Time-Barred and Without Jurisdiction: Tamilselvi v. ITO Facts: 1. Notices under Sections 148A(b) and 148 were issued in the transitional phase after the 2021 amendment to the reassessment provisions. 2. The petitioner challenged the validity of these notices and consequential orders as: Time-barred in light of the Supreme…
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