Tag Archives: Appnell Holdings Ltd.

Reassessment order passed under Section 148A(d) beyond cut-off date is invalid and time-barred.

By | September 26, 2026
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Reassessment order passed under Section 148A(d) beyond cut-off date is invalid and time-barred. Issue Whether a reassessment order passed under Section 148A(d) on 28.07.2022 under the new regime, following an initial notice issued on 30.06.2021 under the old regime, is time-barred and legally unsustainable as it fell beyond the cut-off date of 01.04.2021 for Assessment… Read More »

CBDT Instruction No. 01/2022 and Section 148 notice for AY 2015-16 issued within TOLA limitation are valid.

By | August 10, 2026
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CBDT Instruction No. 01/2022 and Section 148 notice for AY 2015-16 issued within TOLA limitation are valid. Issue Whether CBDT Instruction No. 01/2022, issued to implement the Supreme Court judgment in Union of India v. Ashish Agarwal, is legally valid. Whether an order under Section 148A(d) and a reassessment notice under Section 148 issued on… Read More »