Articles

Executive Summary

In this Article, the Author has tried to capture all the nuances and practical implications of the Hon'ble Supreme Court judgement on Validity of Old 148 Re-Assessment Notices, and gives a Clear and Unambiguous Picture & Guidance on the New Valid Timelines for Validity of such impugned Re-assessment Notices, in accordance with the directions given in the SC judgement. This Article also contains guidance on existing legal precedents on the Doctrine of Complete Justice under Article 142 of the Constitution of India, and its limiting factors, if any. The author finally sums up his discussion with his Poem titled, "A Poem on Re-Assessment Mayhem", capturing the entire litigation journey of these re-assessment notices, ve.