SC Applies Rajeev Bansal Ruling to Revenue’s SLPs on Reassessment

ITO Vs Shapoorji Pallonji Mistry (Supreme Court of India)

The Supreme Court considered Special Leave Petitions filed by the Revenue in matters relating to reassessment under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA). The Revenue sought to challenge orders involving reassessment proceedings that were impacted by limitation disputes. The Court noted that these petitions were entirely covered by its earlier judgment in Union of India & Ors. vs. Rajeev Bansal delivered on 3 October 2024. In that ruling, the Supreme Court

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