Once Statutory Time Limit Under Unamended Law Expires, No Reassessment Could Be Initiated Under New Regime: Allahabad HC

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Once Statutory Time Limit Under Unamended Law Expires, No Reassessment Could Be Initiated Under New Regime: Allahabad HC

Direct Tax

Published on

05/01/2026

By Mariya Paliwala

Once Statutory Time Limit Under Unamended Law Expires, No Reassessment Could Be Initiated Under New Regime: Allahabad HC

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The Allahabad High Court has held that once the statutory time limit under the unamended law had expired, no reassessment could be initiated under the new regime introduced by the Finance Act, 2021, even after taking into account the relaxations granted during the COVID-19 period. The bench of Justice Saumitra Dayal Singh and Justice Indrajeet…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Once Statutory Time Limit Under Unamended Law Expires, No Reassessment Could Be Initiated Under New Regime: Allahabad HC

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