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limitation period

Delhi High Court Quashes Second Reassessment Notice Issued Beyond Limitation Period Under Section 148

16 April 2025 by Aditya Narayan Parida
reassessment

In a significant judgment reinforcing procedural safeguards under income tax law, the Delhi High Court has quashed the second reassessment notice issued under Section 148 of the Income Tax Act for being beyond the prescribed limitation period of four years. …

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Supreme Court Reserves Verdict on GST SCN Adjudication Extension Under Section 168A Amid Conflicting HC Rulings

27 February 2025 by Aditya Narayan Parida
supreme court

A Supreme Court Bench comprising Justice J.B. Pardiwala and Justice R. Mahadevan took note of the conflicting High Court rulings, emphasizing the need for a thorough legal examination. The Supreme Court of India has reserved its judgment on the contentious …

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