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2025 (1) TMI 1547 - SCH - Income TaxValidity of reassessment notices/ proceedings - scope of notices issued under Section 148 of the new regime between July and September 2022 - Application of TOLA to the Income Tax Act after 1 April 2021 - Whether TOLA and notifications issued under it will also apply to reassessment notices issued after 1 April 2021? - HELD THAT - Having regard to the concession made by the petitioner-Department in the case of Union of India vs. Rajeev Bansal 2024 (10) TMI 264 - SUPREME COURT (LB) this Special Leave Petition would not survive for further consideration. Special Leave Petition is dismissed.
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