Income Tax Re-assessment notices under old regime period can be issued after 01.04.2021 under TOLA – Supreme Court In a recent judgment, the Hon’ble Supreme Court has held that time extension under TOLA will continue to apply for issue of re-assesment notice after 1st April 2021 if any action or proceeding specified under the substituted provisions falls for completion between 20 March 2020 and 31 March 2021. ABCAUS Case Law Citation:4270 (2024) (10) abcaus.in SC The instant judgment deals with the batch of appeals dealing with the question whether TOLA and notifications issued under it will also apply to reassessment … Continue reading Re-assessment notices for old regime period can be issued after 01.04.2021 under TOLA – SC