Reassessment Quashed Due to Limitation After Supreme Court Time Exclusions

Veena Gupta Vs DCIT (Madras High Court)

The Madras High Court initially dismissed the writ petition by an order dated 04.11.2025. However, while finalising the detailed order, the Court entertained a doubt as to whether the conclusion reached earlier was correct. Upon re-examining the documents, chronology of events, and the legal position laid down by the Supreme Court in Union of India v. Ashish Agarwal and Union of India v. Rajeev Bansal, the High Court recalled its e

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